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WHAT IS AN ENROLLED AGENT
Enrolled Agents (EA) are the only federally licensed tax practitioners who specialize in taxation. The enrolled agent status is the highest credential the IRS awards.
Authorized by the Department of Treasury's Circular 230 regulations, enrolled agents are granted unlimited practice rights to represent taxpayers before the IRS and are authorized to advise, represent, and prepare tax returns for individuals, partnerships, corporations, estates, trusts, and any entities with tax-reporting requirements.
Enrolled agents’ expertise in the continually changing field of taxation enables them to effectively represent taxpayers at all administrative levels within the IRS for audits, collections, and appeals.
In addition to the stringent testing and application process, Individuals who obtain this elite status must adhere to ethical standards and complete 72 hours of continuing education courses every three years in order to maintain their active enrolled agent license and practice rights.
DIFFERENCES BETWEEN ENROLLED AGENTS AND OTHER TAX PROFESSIONALS
Only enrolled agents are required to demonstrate to the IRS their competence in all areas of taxation, representation and ethics before they are awarded unlimited representation rights to represent taxpayers before IRS. Unlike attorneys and CPAs, who are state-licensed and may not choose to specialize in taxes, all enrolled agents specialize in taxation and can practice anywhere in the United States.
Enrolled agents are required to abide by the provisions of the Department of Treasury’s Circular 230, which provides the regulations governing the practice of enrolled agents before the IRS.
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