about
Please note that we are not a CPA, nor have we ever practiced as CPA, but have chosen to follow the route of being an Enrolled Agent.
The distinction between the two designations is very important, since our specialty is Federal Taxation and Tax Accounting. We have chosen that avenue because it gives us no geographical boundaries. In other words, we can practice in any of the 50 United States (or its territories) unlike a CPA who has a license that is state specific. Unlike Enrolled Agents, not all CPAs specialize in the area of “Taxation” and “Tax Matters.”
Enrolled Agents are regulated by the Federal Government, not by the states (as are attorneys and CPAs). EAs must maintain their special expertise through continuing profession education to maintain their IRS accreditation. They are unique as the only group of tax professionals who report verification of their continuing professional education hours earned directly to the Internal Revenue Services.
The following information explain what an Enrolled Agents is:
The distinction between the two designations is very important, since our specialty is Federal Taxation and Tax Accounting. We have chosen that avenue because it gives us no geographical boundaries. In other words, we can practice in any of the 50 United States (or its territories) unlike a CPA who has a license that is state specific. Unlike Enrolled Agents, not all CPAs specialize in the area of “Taxation” and “Tax Matters.”
Enrolled Agents are regulated by the Federal Government, not by the states (as are attorneys and CPAs). EAs must maintain their special expertise through continuing profession education to maintain their IRS accreditation. They are unique as the only group of tax professionals who report verification of their continuing professional education hours earned directly to the Internal Revenue Services.
The following information explain what an Enrolled Agents is:
WHAT IS AN ENROLLED AGENTS?
Enrolled Agents (EAs) are federally authorized tax practitioners who have demonstrated technical competence in tax law (we have taken a three day exam on tax law and preparation provided by the IRS) 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. However, we have chosen to specialize in individual and small business. 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 and 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 right 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.
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 and 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 right 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.