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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 United States Department of the Treasury to
represent taxpayers before all administrative levels of the Internal Revenue Service for audits,
collections, and appeals.
What does the term "Enrolled Agent" mean?
"Enrolled" means EAs are licensed to practice by the federal government. "Agent" means EAs
are authorized to appear in place of the taxpayer at the Internal Revenue Service only. 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?
EAs advise, represent, and prepare tax returns for individuals, partnerships, corporations, estates,
trusts, and any entities with tax-reporting requirements. EAs prepare millions of tax returns each
year. Enrolled Agents' expertise in the continually changing field of taxation 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 Internal Revenue Service 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 EAs specialize in
taxation. EAs are the only taxpayer representatives who receive their right to practice from the
United States government. (CPAs and attorneys are licensed by the states.)
How does one become an Enrolled Agent?
The EA credential is earned in one of two ways: An individual must pass a difficult two-day
examination administered by the IRS which covers taxation of individuals, corporations,
partnerships, estates and trusts, procedures and ethics. Or alternatively, and individual may
become an EA based on employment at the Internal Revenue Service for a minimum of five years
in a position where he or she regularly applied and interpreted the provisions of the Internal
Revenue Code and its regulations. All 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
only approximately 30,000 active EAs in the United States.
Are Enrolled Agents bound by any ethical standards?
EAs are required to abide by the provisions of U.S. Treasury Department Circular 230. EAs
found to be in violation of the provisions contained in Circular 230 may be suspended or
disbarred.
Why should I choose an EA who is a Member of the National Association of
Enrolled Agents (NAEA)?
NAEA is the professional society of Enrolled Agents. The principal concern of the association
and its members is honest, intelligent, and ethical representation of the financial position of
taxpayers before governmental agencies. Members of NAEA must fulfill continuing professional
education requirements that exceed the IRS required minimum. Continuing professional education
must be reported every three years and NAEA Members must complete a minimum of 90 hours
of education in the interpretation, application, and administration of federal and state laws in order
to maintain membership in the organization.
Privilege and the Enrolled Agent
The IRS Restructuring and Reform Act of 1998 allows federally authorized practitioners (those
bound by the previously mentioned Circular 230) 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. This
privilege does not apply to state tax matters, although a number of states have an
accountant-client privilege.
For more information visit NAEAs Web site.
the field of taxation and who is empowered by the United States Department of the Treasury to
represent taxpayers before all administrative levels of the Internal Revenue Service for audits,
collections, and appeals.
What does the term "Enrolled Agent" mean?
"Enrolled" means EAs are licensed to practice by the federal government. "Agent" means EAs
are authorized to appear in place of the taxpayer at the Internal Revenue Service only. 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?
EAs advise, represent, and prepare tax returns for individuals, partnerships, corporations, estates,
trusts, and any entities with tax-reporting requirements. EAs prepare millions of tax returns each
year. Enrolled Agents' expertise in the continually changing field of taxation 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 Internal Revenue Service 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 EAs specialize in
taxation. EAs are the only taxpayer representatives who receive their right to practice from the
United States government. (CPAs and attorneys are licensed by the states.)
How does one become an Enrolled Agent?
The EA credential is earned in one of two ways: An individual must pass a difficult two-day
examination administered by the IRS which covers taxation of individuals, corporations,
partnerships, estates and trusts, procedures and ethics. Or alternatively, and individual may
become an EA based on employment at the Internal Revenue Service for a minimum of five years
in a position where he or she regularly applied and interpreted the provisions of the Internal
Revenue Code and its regulations. All 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
only approximately 30,000 active EAs in the United States.
Are Enrolled Agents bound by any ethical standards?
EAs are required to abide by the provisions of U.S. Treasury Department Circular 230. EAs
found to be in violation of the provisions contained in Circular 230 may be suspended or
disbarred.
Why should I choose an EA who is a Member of the National Association of
Enrolled Agents (NAEA)?
NAEA is the professional society of Enrolled Agents. The principal concern of the association
and its members is honest, intelligent, and ethical representation of the financial position of
taxpayers before governmental agencies. Members of NAEA must fulfill continuing professional
education requirements that exceed the IRS required minimum. Continuing professional education
must be reported every three years and NAEA Members must complete a minimum of 90 hours
of education in the interpretation, application, and administration of federal and state laws in order
to maintain membership in the organization.
Privilege and the Enrolled Agent
The IRS Restructuring and Reform Act of 1998 allows federally authorized practitioners (those
bound by the previously mentioned Circular 230) 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. This
privilege does not apply to state tax matters, although a number of states have an
accountant-client privilege.
For more information visit NAEAs Web site.