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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Taylor, EA, has earned the prestigious Fellow designation from the National Association of Enrolled Agents (NAEA) for completing the three levels of the National Tax Practice Institute (NTPI[R]).
This government agency also licenses its own Enrolled Agents who must meet the same standards.
Included among the 17 bills were a measure to modify the alternative tax for certain small insurance companies as well as another bill allowing the Treasury Department to regulate enrolled agents, who represent taxpayers before the IRS, and to permit enrolled agents meeting the Treasury secretary's qualifications to use the designation "enrolled agent," "EA" or "E.A."
governed certain aspects of the conduct CPAs, attorneys and enrolled agents with regard to their interactions with the IRS.
The database will also include practitioners with recognized credentials and higher qualifications, such as enrolled agents, attorneys, CPAs, enrolled retirement plan agents, and enrolled actuaries.
9527) making unenrolled return preparers (i.e., return preparers who are not CPAs, attorneys, or enrolled agents) subject to Circular 230, Regulations Governing Practice Before the Internal Revenue Service (31 C.F.R.
His professional affiliations included the National Association of Enrolled Agents and the National Association of Public Accountants.
Last year, however, I ventured outside my comfort zone and sponsored a Continuing Professional Education (CPE) training for area CPAs and enrolled agents. What I discovered in the process was enlightening.
* Require competency tests for all paid tax return preparers except attorneys, certified public accountants (CPAs) and enrolled agents who are active and in good standing with their respective licensing agencies.
230, Regulations Governing the Practice of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, Enrolled Retirement Plan Agents, and Appraisers before the Internal Revenue Service; penalty provisions of the Internal Revenue Code; and state boards of accountancy rules.