Reasons You Need An Enrolled Agent

What is an Enrolled Agent?

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.

1. The profession has been regulated by Congress since 1884!

2. Enrolled Agents are licensed by the federal government

3. Enrolled Agents are the only tax professionals who receive their right to practice from the United States Government.

4. Enrolled Agents are authorized to appear in place of the taxpayer at the Internal Revenue Service

5. Only Enrolled Agents are required to demonstrate to the IRS their competence in matters of taxation before they represent a taxpayer.

6. Enrolled Agents take a difficult two-day examination administered by the IRS, which covers taxation of individuals, corporations, partnerships, estates and trusts, procedures and ethics.

7. Enrolled Agents are required to complete 72 hours of continuing education to keep them abreast of any and all tax law changes.

8. Enrolled Agents are bound by Circular 230, which gives them limited client privilege in situations where the taxpayer is being represented in cases involving audits and collections matters.

9. Enrolled Agents are subjected to a rigorous background check conducted by the IRS

10. Unlike CPAs and attorneys, who may or may not choose to specialize in taxes, ALL Enrolled Agents specialize in taxation.

11. Privilege and the Enrolled Agent - The IRS Restructuring and Reform Act of 1998 allow 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 collection matters.

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Disclaimer
We do not offer legal advice. All information provided on this website is for informational purposes only and is not a substitute for proper legal advice. If you have legal questions, we recommend that you seek the advice of legal professionals.

Tax Disclaimer: To ensure compliance with IRS Rules, any U.S. federal tax advice provided in this communication is not intended or written to be used, and it cannot be used by the recipient or any other taxpayer (i) for the purpose of avoiding tax penalties that may be imposed on the recipient or any other taxpayer under the Internal Revenue Code, or (ii) in promoting, marketing or recommending to another party a partnership or other entity, investment plan, arrangement or other transaction addressed herein.