Enrolled Agent

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Enrolled Agent

A person authorized to represent a taxpayer to the IRS administrative courts for audit and other purposes. In order to become an enrolled agent, one must pass an exam and file Form 23 with the IRS. It should be noted that certified public accountants and attorneys may serve as enrolled agents without special licensing.
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24) Treasury Circular 230, Regulations Governing the Practice of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, and Appraisers Before the Internal Revenue Service (hereafter, "Circular 230").
CalCPA worked with the enrolled agents to reinstate this provision, which was enacted in California in 2000.
Pamela maintains affiliation with National Association of Enrolled Agents, American Institute of Professional Bookkeepers, and the Goldwing Road Riders Association.
Tax Group Center employs a team of IRS Tax Attorneys and Enrolled Agents who special in negotiating tax debt using the Offer In Compromise.
Competency tests for all paid tax return preparers except CPAs, attorneys and enrolled agents who are active and in good standing with their respective licensing agencies.
Most of the new requirements would not apply to attorneys, CPAs, enrolled agents, and other individuals authorized to practice before the IRS who are already subject to the standards of practice promulgated in Treasury Circular 230 (31 C.
Four groups of professionals who can prepare California returns: attorneys, enrolled agents, certified public accountants and registered tax preparers.
financial professionals, such as CPA's enrolled agents, financial planners, tax preparers, insurance agents, real estate agents, etc.
230, Regulations Governing the Practice of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, and Appraisers before the Internal Revenue Service (www.
And, NSA was instrumental in including a requirement in Circular 230 that Enrolled Agents take an annual course in Ethics and Professional Responsibility.
Circular 230 governs the right of CPAs, attorneys, enrolled agents and enrolled actuaries to practice before the IRS.
At an award ceremony at IRS headquarters on May 1, the Commissioner recognized the combined efforts of TEI, the American Bar Association, the American Institute of Certified Public Accountants, the American Tax Policy Institute, and the National Association of Enrolled Agents in producing the two-day conference, The New IRS Stands Up: What the Modernized Agency Means for You.