What does an Enrolled Agent do?

An Enrolled Agent may represent all classes of taxpayers in any matters connected with presentations to the Internal Revenue Service relating to the client's rights, privileges, and liabilities under laws and regulations coming under the jurisdiction of the Internal Revenue Service.  In short, the Enrolled Agent may "stand in the shoes" of the taxpayer in Income Tax, Estate Tax, Gift Tax, Excise Tax, and miscellaneous tax matters.  An Enrolled Agent may represent any taxpayer at any administrative level of IRS, regardless of who prepared the return(s) in question, and at any IRS office without regard to the state of residency of the taxpayer.  Enrolled Agents are recognized throughout the country.

Can't any tax preparer do as much?

No.  The Department of the Treasury and Internal Revenue Service recognize only three categories of tax practitioners who may represent all taxpayers through all of the levels, including District Director and Appeals levels.  In addition to Enrolled Agents, whose authority is derived from Federal sources, state licensed certified public accountants and attorneys are recognized.

How is enrollment to practice obtained?

Enrolled Agent status may be gained in one of two ways:  a.  At least five years' continuous employment with the Internal Revenue Service during which the individual was regularly engaged in applying and interpreting the Internal Revenue Code and regulations thereunder, or b.  Satisfactory completion of a comprehensive written examination administered by the Internal Revenue Service which demonstrates the individual's technical competence in applying and interpreting the Internal Revenue Code and regulations thereunder.  Then the Treasury Department conducts a background investigation to determine the moral and ethical practices of the individual.  If found qualified on all counts, the applicant may be granted enrollment.

Financial and Tax Planning, Inc.

This Page Last Updated on Wednesday, January 16, 2002
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