What is an ENROLLED AGENT (EA)?
Enrolled Agents are individuals licensed by the federal government to represent taxpayers before the Internal Revenue Service. Enrollment dates back to 1884, when Congress acted to regulate persons who represented citizens in their dealings with the Treasury Department, after questionable claims had been presented for Civil War losses.
An Enrolled Agent (EA) is a person that has showed technical knowledge, skills in the tributary taxe field; and has passed a rigurous Federal Licensing Examination; they can represent you or your business before the IRS on all the administrative levels.
How an ENROLLED AGENT can help?
Enrolled Agents specialize in taxation. They advise, represent and prepare returns for individuals, partnerships, corporations, estates, trusts and any entity with tax-reporting requirements. Only in California, Enrolled Agents prepare almost 2,000,000 tax returns each year. Enrolled Agents' expertise in the constantly changing field of tax law enables them to be effective representatives when taxpayers are audited by the IRS.
Which are the differences between ENROLLED AGENTS and other professionals?
Only Enrolled Agents are required to demonstrate competence in matters of taxation before they may represent a taxpayer. Also, they are the only representatives for taxpayers who receive that right from the U. S. government. (CPAs and attorneys are licensed by the state in which they passed the examination.)
In comparison with attorneys and certified public accounts (CPA) who may opt to specializein taxes, all the EA-Enrolled Agents have specialization in tributary taxes.
How does an ENROLLED AGENT get his license?
An individual may become an Enrolled Agent in one of two ways: The primary way is to pass a difficult, two-day examination given annually by the IRS. The test covers taxation of individuals, corporations, partnerships, estates, trusts, procedures and ethics. Candidates who pass the examination are subject to a continuous behavior checking by the IRS. The other way is to have been an employee of the Internal Revenue Service for five years, regularly applying and interpreting the provisions of the Internal Revenue Code and regulations.