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Enrolled Agents: The Tax Professionals
What is an Enrolled Agent?
Enrolled Agents (EAs) are federally authorized
tax practitioners who have demonstrated technical
competence in tax law and are the only taxpayer
representatives licensed to practice by the United
States government. Only EAs, Attorneys and CPAs
may represent taxpayers without limitation before
the IRS. EAs advise and represent taxpayers before
the IRS who are being examined, taxpayers who
are unable to pay, and taxpayers who wish to avoid
or recover penalties. EAs prepare tax returns
for individuals, partnerships, corporations, estates,
trusts and any other entities with tax-reporting
requirements. Unlike Attorneys and CPAs, who may
or may not choose to specialize in taxes, all
EAs specialize in taxation and are required by
the federal government to maintain their professional
skills with continuing professional education.
History of Enrolled Agents
EA is the professional designation for an Enrolled
Agent. After the Civil War, many citizens had
problems settling claims with the government for
horses and other property confiscated for use
in the war effort. After many petitions and much
pleading, Congress in 1884 endowed Enrolled Agents
with the power of advocacy to prepare claims against
the government and to seek equitable justice for
the citizenry. For many years, the purpose of
the Enrolled Agent was to act in this capacity.
In 1913, when the income tax was passed, the job
of the Enrolled Agent was expanded to include
claims for monetary relief for citizens whose
taxes had become inequitable. As the income tax,
estate gift and other sources of tax collections
became more complex, the role of the Enrolled
agent increased to include the preparation of
the many tax forms that were required. Additionally,
as audits became more prevalent, their role evolved
into taxpayer advocacy, negotiating with the Internal
Revenue Service on behalf of their clients.
In 1972, EAs united to form a national association
to represent the needs and interests of EAs and
the rights of taxpayers. That association is today
called the National Association of Enrolled Agents.
Through their national association and state affiliates,
Enrolled Agents have successfully defended their
rights to practice and furthered the passage of
legislation and administrative rules that benefit
both tax practitioners and ordinary citizens.
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