What is an Enrolled Agent?

Enrolled Agents are federally-authorized tax practitioners. Enrolled Agents, Certified Public Accountants (CPAs) and attorneys are empowered by the United States Department of the Treasury to represent taxpayers before all administrative levels of the IRS. 

Enrolled Agents work for you, the taxpayer, not the IRS.

Unlike attorneys and CPAs, who may or may not choose to specialize in taxation, all Enrolled Agents specialize in taxes.  EAs are the only taxpayer representatives who receive their right to practice from the U.S. Government. CPAs and attorneys are licensed by the states.

All three groups of tax practitioners are regulated by the United States Government under U.S. Treasury Circular 230. See our Legal Notices page for more information.

EA Qualifications 

This professional credential is earned either by passing a difficult 2-day examination administered by the Internal Revenue Service or based on a minimum of 5 years employment in the IRS in a position where the provisions of the Internal Revenue Code and its regulations were regularly applied and interpreted.  ALL ENROLLED AGENTS ARE SUBJECTED TO A RIGOROUS BACKGROUND CHECK CONDUCTED BY THE IRS. 

EAs are required to complete 72 hours of continuing professional education in the fields of taxation and ethics, reported every 3 years to maintain their license. Due to the difficulty in becoming an Enrolled Agent and keeping up the required credentials, there are only approximately 40,000 active EAs in the United States.

Want to learn more about Enrolled Agents? 

where not to get tax advice

A. ANYONE WITH A DOG IN THE FIGHT

Be suspicious of any tax advice offered by someone who has a financial interest in the matter.

Some multi-level marketing (MLM) promoters have been known to offer really attrocious tax advice in order to make the "business opportunity" they are trying to get you to join seem even more lucrative. Use a little common sense, do you really think you can deduct your everyday business clothes just because you happen to deliver some cosmetics to a friend during the day? Get real.

Also be wary of anyone who gets a commission from selling you a product, such as an Insurance Agent or Financial Advisor. While some are very good and conduct themselves with integrity, others may put their own commission ahead of your best interests.

B. UNLICENSED "PROFESSIONALS"

As noted to the left, there are only three types of licensed tax practitioners (EAs, CPAs, and Attorneys). Ask yourself, if someone claims to be a "tax professional" why haven't they bothered to study, pass an exam, undergo a background check and commit to keeping their tax knowledge up to dte through continuing education?  The most likely answer is "they can't". Think about it; then make your choice.

C. CO-WORKERS

Well-meaning co-workers may in good faith pass along bad tax advice that they have received. Just because someone has "gotten away with" something for years doesn't mean you will or should. 

Classic examples include firemen and police officers who get duped into deducting all their meals.  Yes there is the famous "Christie vs. United States" case, but it doesn't apply to most officers. Visit this law firm website for the real story: www.timkelly.com/meals

D. WEB FORUMS

Pick a topic, any topic, there's a web forum out there where you can discuss it. Unforunately they are a rich source of misinformation. Some people have even been known to post deliberately misleading items "just for fun".