8 minute read
Updated
Oct 10, 2023
What is an Enrolled Agent?
Unlike CPAs, who may or may not choose to specialize in taxes, all Enrolled Agents specialize in taxation.
Enrolled Agents, The Real Tax Pros!
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.
What does the term “Enrolled Agent” mean?
“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. 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.
How does one become an Enrolled Agent?
The license is earned in one of two ways, by passing a comprehensive examination which covers all aspects of the tax code, or 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.
How can an Enrolled Agent help me?
Are Enrolled Agents required to take continuing professional education?
What are the differences between Enrolled Agents and other tax professionals?
Are Enrolled Agents bound by any ethical standards?
See more at: IRS Enrolled Agent Information