Enrolled Agents: Your Tax
Professionals
What is an Enrolled Agent?
An Enrolled Agent (EA) is an individual who has demonstrated
technical competence in the field of taxation. Enrolled Agents
can represent taxpayers before all administrative levels of
the Internal Revenue Service.
What does the term “Enrolled Agent”
mean?
“Enrolled” means EA's are licensed by the federal
government. “Agent” means EA's are authorized
to appear in place of the taxpayer at the Internal Revenue
Service. Only EA's, attorneys, and CPA’s 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?
EA's advise, represent and prepare tax returns for individuals,
partnerships, corporations, estates, trusts and any entities
with tax-reporting requirements. EA's prepare millions of
tax returns each year. EA's’ expertise in the continually
changing field of tax law enables them to effectively represent
taxpayers audited by the IRS.
What are the differences between EA's
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 EA's specialize in taxation. EA's 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 designation can only be earned in one of two ways:
(1) 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. Successful candidates are then subjected to a
rigorous background check conducted by the Internal Revenue
Service; or (2) an individual may become an EA based on employment
at the Internal Revenue Service for a minimum of five years
in a job where he/she regularly applied and interpreted the
provisions of the Internal Revenue Code and regulations.
Are EA's required to take continuing
professional education?
In addition to the extensive testing and application process,
EA's are required to complete 72 hours of continuing professional
education, reported every three years, to maintain their status
(CSEA Members must complete 90 hours every three years).
The strenuous requirements to become an EA ensure that only
the top tax professionals earn the designation. Because of
the difficulty in becoming an Enrolled Agent and keeping up
the required credentials, there are fewer than 40,000 active
EA's in the United States.
How can I be sure my tax professional
is an enrolled Agent and a Member of the California Society
of Enrolled Agents?
Because of the more stringent education and ethics requirements
of our Members, you want to be sure that your tax professional
is an Enrolled Agent who belongs to the California Society
of Enrolled Agents. Call toll-free, 800-772-2732 to ensure
that you've got a Member working for you as
your Tax Professional! Log on to Csea.org for more info!!
Members of the California Society
of Enrolled Agents are held to the highest educational and
ethical standards in the profession. Make sure your tax professional
is a member!
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