About the Enrolled Agent

An Enrolled Agent is a tax professional licensed by the IRS to represent taxpayers before the IRS.

The Enrolled Agent designation dates back to 1884.

Many taxpayers were harmed by unscrupulous agents when they claimed losses after the Civil War.

To eliminate these evils, Congress recognized the need to regulate individuals who represent taxpayers at the Treasury Department and created the Enrolled Agent system.

President Chester Arthur signed a bill into Congress authorizing the Enrolled Agent Credentialing System. Today, Enrolled Agents advise and assist taxpayers on behalf of the Internal Revenue Service, an agency of the Treasury Department, in a number of ways.

The main tasks of Enrolled Agents are as follows.

• Tax Return Preparation

• Q&A about tax law

• Represent taxpayers in disputes with the IRS (Tax Resolution)

• Tax Consulting

Enrolled Agents represent tens of millions of tax returns each year.

Enrolled Agents also provide tax assistance for estates, trusts, partnerships, corporations, and other entities that need to file tax returns.

“Enrolled” means that the federal government grants licenses to qualified professionals.

They are also “Agents” in the sense that they have the authority to appear on behalf of taxpayers before the IRS.

Enrolled Agents differ from other tax accountants in several ways, as listed below.

• You must take a test in a total of 3 subjects to demonstrate your ability in tax matters to represent taxpayers at the IRS.

• Expertise in tax matters

• Receives authority from the federal government instead of the states.

• Enrolled Agents must complete 72 hours of continuing professional education every three years to maintain their license.

Additionally, attorneys and certified public accountants hold state licenses, while Enrolled Agents hold federal licenses.