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What is an EA?

Enrolled Agents are "The Tax Professionals," who serve as your advocate before all taxing authorities . . .

What is an EA?

"An enrolled agent (EA) is a federally-authorized tax practitioner who has technical expertise in the field of taxation and who is 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.  "Enrolled" means to be licensed to practice by the federal government, and "Agent" means authorized to appear in the place of the taxpayer at the IRS.  Only enrolled agents, attorneys, and CPAs may represent taxpayers before the IRS.  This means that EAs, attorneys and CPAs are unrestricted as to which taxpayers they can represent, what types of tax matters they can handle, and the IRS offices before which they may represent clients.  The enrolled agent status is the highest credential the IRS awards.  The enrolled agent profession dates back to 1884 when, after questionable claims had been presented for Civil War losses, Congress acted to regulate persons who represented citizens in their dealings with the U.S. Treasury Department.


"The IRS Restructuring and Reform Act of 1998 allows federally authorized practitioners (those bound by the Department of Treasury's Circular 230 regulations) 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 collections matters.  IT IS NOT APPLICABLE TO THE PREPARATION AND FILING OF A TAX RETURN.  This privilege does not apply to state tax matters, although a number of states have an accountant-client privilege.

"In addition to the stringent testing and application process, the IRS requires enrolled agents to complete 72 hours of continuing education, reported every three years, to maintain their enrolled agent status.  NAEA members are obligated to complete 90 hours per three year reporting period.  Because of the knowledge necessary to become an enrolled agent and the requirements to maintain the license, there are only about 46,000 practicing enrolled agents.*

"Only enrolled agents are required to demonstrate their competence in matters of taxation before they may represent a taxpayer before the IRS.  Unlike attorneys and CPAs, who are state licensed and who may or may not choose to specialize in taxes, all enrolled agents specialize in taxation.

"Enrolled agents are required to abide by the provisions of the Department of Treasury's Circular 230, which provides the relations 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."

Taken in part from National Association of Enrolled Agents (NAEA), "What is an Enrolled Agent?"
*Jennifer completes between 80 and 100 hours of continuing education yearly!

 
 

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