What is an Enrolled Agent?

What is an Enrolled Agent?

An Enrolled Agent (EA) is an individual who has demonstrated technical competence in the field of taxation. Enrolled Agents, or EAs, can represent taxpayers before all administrative levels of the Internal Revenue Service. IRS administrative levels include examination (audit), appeals and collections. Enrolled” means EAs are licensed by the federal government. “Agent” means EAs are authorized to appear in place of the taxpayer at the Internal Revenue Service. Only EAs, attorneys and CPAs may represent taxpayers before the administrative levels of the IRS.

How can an Enrolled Agent help me?

The EAs at Wood’s Tax Service advise, represent and prepare tax returns for individuals and small businesses with tax-reporting requirements. Our Enrolled Agents’ expertise in the continually changing field of tax law enables them to effectively represent taxpayers with the IRS or state tax agencies, for audits, appeals and tax collection matters.

What are the differences between EAs and other tax professionals?

Only Enrolled Agents are required to demonstrate to the Internal Revenue Service their competence in matters of taxation before they may represent a taxpayer before the IRS. Unlike attorneys and CPAs, who may or may not choose to specialize in taxes, all EAs specialize in taxation. EAs are the only taxpayer representatives who receive their right to practice from the United States government. (CPAs and attorneys are licensed by their individual state.)

Are EAs required to take continuing professional education?

In addition to the stringent testing and application process, EAs are required to complete 72 hours of continuing professional education, reported every three years, to maintain their status. Because of the difficulty in becoming an Enrolled Agent and keeping up the required credentials, there are fewer than 35,000 active EAs in the United States. We typically complete at least 50 hours of continuing education EVERY year.)