An Enrolled Agent (EA) is a federally-authorized tax practitioner who has technical expertise in the field of taxation and who is empowered by the U.S. Department of the Treasury to represent taxpayers before all administrative levels of the Internal Revenue Service for audits, collections, and appeals.
Enrolled Agents are the only taxpayer representatives who receive their right to practice directly from the US Government. Unlike CPA’s and attorneys who have a range of different focuses enrolled agents focus solely on matters of taxation.
There exists the privilege of confidentiality between the taxpayer and the enrolled agent when the taxpayer is being represented in cases involving audits and collection and appeals matters. This privilege is not however applicable to the preparation and filing of tax returns. Only the defending of taxpayers.
Enrolled agents that are members of the National Association of Enrolled Agents are not only bound by US Treasury Circular 230 regulations but also by a rigorous code of ethics and rules of professional conduct.
The right to practice before the Internal Revenue Service is regulated by Federal statute, and persons authorized to practice are known as “Federally Authorized Tax Practitioners,” or “FATPs”. The FATP status is granted to attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries.
How can an Enrolled Agent help me?
Enrolled Agents advise, represent, and prepare tax returns for individuals, partnerships, corporations, estates, trusts, and any entities with tax-reporting requirements. Enrolled Agents’ expertise in the continually changing field of taxation enables them to effectively represent taxpayers audited by the IRS.
What are the differences between Enrolled Agents and other tax professionals?
Only Enrolled Agents are required to demonstrate to the IRS 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 Enrolled Agents specialize in taxation. Enrolled Agents are the only taxpayer representatives who receive their right to practice from the U.S. government (CPAs and attorneys are licensed by the states).
I for example work independly providing representation services for IRS disputes in examination, appeals and/or collections. My primary focus is to successfully defend good,hard working, honest people who are accused by the IRS and/or state taxing authorities of violating tax reporting and payment obligations. I am a Minnesota Supreme Court Alternative Dispute ResolutionNeutral # 4093 with thorough knowledge of principals, methods,practices, and techniques associated with mediation. I have experience conducting audits and due diligence and geting to the truth. I am a Federally Authorized Tax Practitioner 720-234-1177