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- Enrolled Agents
are individuals licensed by the federal government to represent
taxpayers before the Internal Revenue Service. Enrolled
Agents are the only tax professionals who receive their right to
practice from the United States Government. Enrollment dates back to
1884, when Congress acted to regulate persons who represented citizens
in their dealings with the Treasury Department, after questionable claims
had been presented for Civil War losses.
- ALL Enrolled
Agents specialize in taxation, unlike CPAs and attorneys, who may
or may not choose to specialize in taxes. Only Enrolled Agents
are required to demonstrate to the IRS their competence in matters of
taxation before they represent a taxpayer. Enrolled Agents take
a difficult two-day examination administered by the IRS, which covers
taxation of individuals, corporations, partnerships, estates and trusts,
procedures and ethics. Over the years, an average of one-third of individuals
taking the examination have passed, allowing them to apply for enrollment
and subject themselves to a rigorous background check conducted by the
IRS
- Enrolled Agents
specialize in taxation. Throughout the year they advise, represent and
prepare returns for individuals, partnerships, corporations, estates,
trusts and any entities with tax-reporting requirements. In California,
for example, the more than 4,000 members of the California Society of
Enrolled Agents prepare almost 2,000,000 tax returns each year.
Unlike lawyers or CPAs, Enrolled Agents' expertise in the constantly
changing field of tax law enables them to be effective representatives
when taxpayers are audited by the IRS. Enrolled Agents are required
to earn 72 hours of continuing professional education, reported every
three years, to maintain their status.
- Because of the
difficulty in becoming enrolled and maintaining that enrollment, there
are fewer than 34,000 Enrolled Agents in the United States. In
contrast, there are about 375,000 certified public accountants (CPAs)
nationwide.
- Need an Enrolled
Agent in San Diego? See our membership list.
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