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What is an Enrolled
Agent?
An Enrolled Agent (EA) is an individual who has
demonstrated technical competence in the field of taxation.
An Enrolled Agent or EA
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 Service.
Only EAs, 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 Treasury Department.
How can an Enrolled Agent help
me? An EA advises,
represents and prepares tax returns for individuals,
partnerships, corporations, estates, trusts and any entities
with tax-reporting requirements. EAs prepare
millions of tax returns each year.
An EA's expertise in the
continually changing field of tax law enables them to
effectively represent taxpayers audited by the IRS.
Only an Enrolled Agent is required to
demonstrate competence in matters of taxation to the
Internal Revenue Service before representing a taxpayer
before the IRS. Unlike attorneys and CPAs, who may or
may not choose to specialize in taxes. ALL EAs
SPECIALIZE IN TAXATION. An EA is the only taxpayer
representative who receives his or her right to practice
from the United States government. (CPAs annd
attorneys are licensed by individual states.)
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