*What is An Enrolled Agent?
- A federally-licensed tax practitioner
- Having demonstrated technical expertise in the field of taxation
- 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 under Circular 230 for EAs, CPAs, and Tax Attorneys.
How does one become an Enrolled Agent?
- By passing a comprehensive two-day examination covering all aspects of the tax code, or
- By 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 and are subject to continuing education requirements, all in tax.
- Sally Lindberg & Associates proudly has 3 full-time EA’s, 1 part-time EA out of the only 40,000 (approx.) EA’s in our country. Excitedly, 2 more of our team members are studying for the test.
How can an Enrolled Agent help me?
By advising, representing and preparing tax returns for individuals, partnerships, corporations, estates, trust, and any entities with tax-reporting requirements. Enrolled Agents’ expertise in the continually changing field of taxation enables them to effectively represent taxpayers audited by the IRS and personal tax filing compliance.
Privilege and the Enrolled Agent
Enrolled Agents enjoy 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. It is not applicable to the preparation and filing of a tax return.
Are Enrolled Agents required to take continuing professional education?
- Enrolled Agents must complete 72 hours of continuing professional education every three years
- NAEA members are obligated to complete 90 hours every three years, all in tax and ethics
What are the differences between Enrolled Agents 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.
- Unlike attorneys and CPAs who may or may not choose to specialize in taxes, all Enrolled Agents specialize in taxation. Enrolled Agents are the only taxpayer representatives who receive their right to practice directly from the U.S. Government (CPAs and attorneys are licensed by the states).