Enrolled Agent

What is An Enrolled Agent?

  • A federally-authorized tax practitioner
  • Having technical expertise in the field of taxation
  • Empowered by the U.S. Department of the Treasury to represent taxpayers before all administrative levels of the Internal Revenue Service for audits, collections, and appeals, similar to attorneys and CPAs

How does one become an Enrolled Agent?

  • By passing a comprehensive two-day examination covering all aspects of the tax code, or
  • By having worked at the IRS for five years in a position which regularly interpreted and applied the tax code and its regulations
  • All candidates are subjected to a rigorous background check conducted by the IRS and are subject to continuing education requirements

How can an Enrolled Agent help me?

By advising, representing and preparing tax returns for individuals, partnerships, corporations, estates, trusts, and any entities with tax-reporting requirements. Enrolled Agents’ expertise in the continually changing field of taxation enables them to effectively represent taxpayers audited by the IRS.

Privilege and the Enrolled Agent

Enrolled Agents enjoy a limited client privilege. This privilege allows confidentiality between the taxpayer and the Enrolled Agent under certain conditions. The privilege applies to situations in which the taxpayer is being represented in cases involving audits and collection matters but does not apply in criminal cases.  That is why we partner with a competent tax and criminal attorney in every criminal case.

Are Enrolled Agents required to take continuing professional education?

  • Enrolled Agents must complete 72 hours of continuing professional education every three years.
  • NAEA members are obligated to complete 90 hours every three years.

What are the differences between Enrolled Agents and other tax professionals?

  • Only Enrolled Agents are required to demonstrate to the IRS their competence in matters of taxation before they may represent a taxpayer before the IRS.
  • Unlike attorneys and CPAs who may or may not choose to specialize in taxes, all Enrolled Agents specialize in taxation. Enrolled Agents are the only taxpayer representatives who receive their right to practice directly from the U.S. government (CPAs and attorneys are licensed by the states).

Are Enrolled Agents bound by any ethical standards?

Enrolled Agents (similar to attorneys and CPA’s) are required to abide by the provisions of the Department of Treasury’s Circular 230, which provides the regulations governing the practice of Enrolled Agents before the IRS. NAEA members are also bound by a Code of Ethics and Rules of Professional Conduct of the Association.

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