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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.
“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.
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.
In addition to the stringent
testing and application process, the IRS
requires Enrolled Agents to complete 72
hours of continuing professional education,
reported every three years, to maintain
their Enrolled Agent status. Members of the
National Association of Enrolled Agents are
obligated to complete 90 hours per three
year reporting period. Because of the
knowledge necessary to become an Enrolled
Agent and the requirements to maintain the
license, there are only about 46,000
practicing Enrolled Agents.
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 from the U.S. government (CPAs and
attorneys are licensed by the states). |
