taxlawagent, WHAT IS AN EA

WHAT IS AN EA?

An Enrolled Agent is an individual who is licensed by the U.S. Treasury Department to represent taxpayers before the Internal Revenue Service and to write credible tax shelter opinions. The law provides that communications between Enrolled Agents and their clients is privileged to confidentiality.

The EA license was created by an act of Congress in 1884. This license is the only license designating an individual as a specialist with regard to taxation and taxpayer representation. This license is valid in all States.

WHO MAY PRACTICE BEFORE THE IRS?

CPAs and attorneys are also currently authorized to represent taxpayers before the IRS, although there is no requirement for them to have demonstrated any competence in tax law and its application. Enrolled Agents are less restricted in their authority to practice. For example, Enrolled Agents are not restricted by multijurisdictional considerations, and their right to practice is guaranteed by Federal law.

WHAT IS REQUIRED TO BECOME AN EA?

Very few tax professionals have achieved the distinction of becoming an Enrolled Agent. There are two ways to become an EA. Some EA’s have been granted the license based on their having held certain professional positions with the IRS. Most, however, were required to undergo a rigorous examination process. After passing the examination, EA candidates are then subject to an extensive background check lasting about six months.

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