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Enrolled Agents are the only tax professionals licensed by the Internal
Revenue Service to represent taxpayers before the IRS. These are individuals
who have demonstrated special competence in tax matters and professional
ethics. Practice before the IRS includes all matters connected with
presentations to the IRS relating to a client's rights, privileges, and
liabilities under laws or regulations administered by the IRS. Such
presentations include:
- Preparing and filing documents
- Communicating with the IRS
- Representing a client at conference, hearings, and meetings
Enrolled Agents may present cases at all levels of the IRS and may represent
clients, with or without their presence, on such matters as examination of a
filed return, liability for a delinquent return, payment of a past due tax, and
submission of a federal tax lien. In short, they act as agents of taxpayers
faced with problems involving income taxes, estate and gift taxes, employment
taxes, and excise taxes. Because Enrolled Agents are licensed by the Federal
Government, not the states, they can practice anywhere in the United States.
Preparing a tax return, appearing as a witness for the taxpayer, and furnishing
information at the request of the IRS are not considered practice before the
IRS. Nonetheless, everyone who works with federal income tax should aspire to
become an enrolled agent. Gleim EA Review makes it possible for tax
professionals and paraprofessionals to PASS the EA exam.
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The IRS contracts with Prometric to develop and administer their enrolled
agent exam to assure the technical competence and ethical appreciation
of persons (other than attorneys and certified public accountants) who
practice before the Internal Revenue Service. Attorneys and CPAs are
automatically eligible to practice before the IRS. If you are not a CPA
or an attorney, you should prepare for and
PASS the EA exam.
If you are a CPA or attorney and wish to advertise your tax expertise, become
an EA. Additionally, the Gleim EA Review System is excellent tax training to
increase your tax knowledge, skills, and abilities.
Gleim Guarantees Success!
Although no particular experience or educational requirements are specified,
examination candidates should be able to answer income tax accounting questions
at the intermediate college course level.
Gleim EA Review makes it easy!
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