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Enrolled Agents

What is an Enrolled Agent?
An Enrolled Agent (EA) is an individual who has demonstrated technical competence in the field of taxation. Enrolled Agents, or EAs, can represent taxpayers before all administrative levels of the Internal Revenue Service.

What does the term "Enrolled Agent" mean?
"Enrolled" means EAs are licensed by the federal government. "Agent" means EAs are authorized to appear in place of the taxpayer at the Internal Revenue Serve. Only EAs, attorneys and CPAs may represent taxpayers before the IRS.

How can an Enrolled Agent help me?
EAs advise, represent and prepare tax returns for individuals, partnerships, corporations, estates, trusts and any entities with tax-reporting requirements. Enrolled Agents' expertise in the continually changing field of tax law enables them to effectively represent taxpayers audited by the IRS.

What are the differences between EAs 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. They specialize in taxation and are the only taxpayer representatives who receive their right to practice from the United States Government.

How does one become and enrolled agent?
To become an Enrolled Agent an individual must pass a difficult two-day examination administered by he IRS which covers taxation of individuals, corporations, partnerships, estates, and trusts, procedures and ethics. Next, successful candidates are subjected to a rigorous background check conducted by the Internal Revenue Service.

Are EAs required to take continuing professional education?
In addition to the stringent testing and application process, EAs are required to complete 72 hours of continuing professional education, reported every three years, to maintain their status. Because of the difficulty in becoming an Enrolled Agent and keeping up the required credentials, there are fewer than 35,000 active EAs in the United States

© 2004 National Association of Enrolled Agents
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