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IRS Enrolled Agent Information

An enrolled agent (EA) is a person who has earned the privilege of representing taxpayers before the Internal Revenue Service (IRS) by either passing a three-part comprehensive IRS test covering individual and business tax returns, or through experience as a former IRS employee. Kathy is an EA, and her certification number is 120307. Enrolled agent status is the highest credential the IRS awards. Individuals who obtain this elite status must adhere to ethical standards and complete 72 hours of continuing education courses every three years. Enrolled agents, like attorneys and certified public accountants (CPAs), have unlimited practice rights. This means they are unrestricted as to which taxpayers they can represent, what types of tax matters they can handle, and which IRS offices they can represent clients before. Learn more about enrolled agents in Treasury Department Circular 230.

 

  • Candidates must follow these steps to become an EA:

  • Obtain a Preparer Tax Identification Number

  • Apply to take the Special Enrollment Examination (SEE)

  • Achieve passing scores on all 3 parts of the SEE

  • Apply for enrollment

  • Pass a tax compliance check to ensure that you have filed all necessary tax returns and there are no outstanding tax liabilities

 

From Treasury Department Circular 230. Code 31 U.S.C. §330. Practice before the Department (a) Subject to section 500 of title 5, the Secretary of the Treasury may — (1) regulate the practice of representatives of persons before the Department of the Treasury; and (2) before admitting a representative to practice, require that the representative demonstrate — (A) good character; (B) good reputation; (C) necessary qualifications to enable the representative to provide to persons valuable service; and (D) competency to advise and assist persons in presenting their cases. (b) After notice and opportunity for a proceeding, the Secretary may suspend or disbar from practice before the Department, or censure, a representative who — (1) is incompetent; (2) is disreputable; (3) violates regulations prescribed under this section; or (4) with intent to defraud, willfully and knowingly misleads or threatens the person being represented or a prospective person to be represented.

Taxpayer Bill of Rights

Each and every taxpayer has a set of fundamental rights they should be aware of when dealing with the IRS. Explore your rights and our obligations to protect them.

The Right to Be Informed
The Right to Quality Service
The Right to Pay No More than the Correct Amount of Tax
The Right to Challenge the IRS’s Position and Be Heard
The Right to Appeal an IRS Decision in an Independent Forum
The Right to Finality
The Right to Privacy
The Right to Confidentiality
The Right to Retain Representation
The Right to a Fair and Just Tax System

 

 

Carta de Derechos del Contribuyente

Cada uno de los contribuyentes tiene una serie de derechos fundamentales que debería tener presentes al tratar con el IRS. Infórmese acerca de sus derechos y sobre nuestra obligación de protegerlos.

El Derecho de Estar Informado
El Derecho de Recibir Servicio de Calidad
El Derecho de Pagar No Más de la Cantidad Correcta de Impuestos
El Derecho de Cuestionar la Posición del IRS y de ser Escuchado
El Derecho de Apelar una Decisión del IRS en un Foro Autónomo
El Derecho de Llegar a una Resolución
El Derecho de Privacidad
El Derecho de Confidencialidad
El Derecho de Contratar a un Representante
El Derecho de Tener un Sistema de Impuestos que sea Justo y Adecuado