What is an Enrolled Agent?
Enrolled Agents (EAs) are individuals with demonstrated technical proficiency in taxation who can represent taxpayers before all administrative levels of the Internal Revenue Service.
How can EAs help Taxpayers?
EAs are equipped to handle the most complex tax returns for individuals, partnerships, corporations, or other tax entities.
What differentiates EAs from other tax practitioners?
EAs are required to demonstrate expertise in matters of taxation before they may represent taxpayers before the IRS. Unlike CPAs or Attorneys, who mayor may not choose to specialize in taxes. All EAs specialize in taxation. EAs are the only tax practitioners who obtain their right to practice from an agency of the United States Government. CPAs and Attorneys are licensed by individual estates.
How does one become an EA?
An individual can become an EA in one of two ways:
- Perhaps the most well-known is completing the rigorous two-day IRS Special Enrollment Examination. This exam probes taxation of individuals, corporations, partnerships, estates and trusts, procedures and ethics. Successful candidates must also undergo a background check conducted by the IRS.
- The second way is through application based upon employment with the IRS.
Are EAs required to remain current in taxation?
EAs are unique as the ONLY group of taxpractitioners required to maintain their credentials by earning (72 hours) continuing education in taxation.
Are EAs bound by any Ethical Standards?
EAs must abide by the standards of ethical conduct contained in the U.S. Treasury Department Circular 230. EAs found to be in violation of the provisions contained in circular 230 may be suspended or disbarred.