What is an Enrolled Agent?
An Enrolled Agent (EA) is an individual designation by the Internal Revenue Service, a federally-authorized tax practitioner who has technical expertise in the field of taxation and can legally represent taxpayers before all administrative levels of the Internal Revenue Service for all audits and/or appeals.Only Enrolled Agents, attorneys, and CPAs may legally represent taxpayers before the IRS.
Unlike CPAs, who may or may not provide tax services, IRS Enrolled Agents specialize in taxation. Enrolled Agents advise, represent, and prepare tax returns for a variety of clients. The status identifies these individuals to the client as specialists and ensures that the Enrolled Tax Agent has kept up to date on the latest tax law changes. This brings you more business and income. The right to represent taxpayers before the IRS is given only to selected groups of individuals.
How to become an Enrolled Agent?
There are two tracks to becoming an enrolled agent. These tracks are described in Federal regulations con-tained in a pamphlet known as Treasury Department Circular 230, Regulations Governing the Practice of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, and Appraisers Before the Internal Revenue Service.
Written examination
You can become an enrolled agent by demonstrating special competence in tax matters by taking a com-puter based examination. This track requires that you:
- Apply to take the Special Enrollment Examination (SEE);
- Achieve passing scores on all parts of the SEE;
- Apply for enrollment; and
- Pass a background check to ensure that you have not engaged in any conduct that would justify the suspension or disbarment of an attorney, CPA, or enrolled agent from practice before the IRS.
IRS experience
You can become an enrolled agent by virtue of past services and technical experience with the IRS that qualifies you for enrollment. This track requires that you:
- Possess the years of past service and technical experience specified in Circular 230;
- Apply for enrollment; and
- Pass a background check to ensure that you have not engaged in any conduct that would justify the suspension or disbarment of an attorney, CPA, or enrolled agent from practice before the IRS.
Applying to take the exam
As of April 2006, Thomson Prometric is now the company who will administer the IRS exam. Information regarding how to apply to take the exam is available on the Thomson Prometric webpage at Prometric.com/IRS.
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