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.
The IRS contracts with Prometric to develop and administer their enrolled agent exam to ensure 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
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.
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!