What are Enrolled Agents?
Enrolled Agents have been around since 1884. After the American civil War ended; numerous claims against the United States evolved due to War Damage. There was little regulation on who could represent these people and false claims against the United States government were common. The government decided that regulation was needed so they appointed men who passed background checks and had good moral character to represent these people.
In 1913 tax laws became more complex and Enrolled Agents also took on the role of assisting people in filing whatever Income tax return that was necessary. This continues today and Enrolled agents are still involved heavily in the Income Tax Arena.
One can become an Enrolled Agent by two ways. You can take a nasty three part exam on Tax Law with emphasis on preparation and Ethics or you can work for the Internal Revenue service for a period of not less than five years in which you are regularly engaged in interpreting the provisions of the Internal Revenue Code. You must go under a Criminal background and suitability check.
Many Enrolled Agents practice heavily in the Area of income Tax preparation; while providing accounting and other Services. Some Enrolled Agents specialize in IRS collections and audit representation (many are former IRS employees or have completed Education such as the National Tax Practice Institutes Fellow program or American Society of Tax problem Solvers designation of Certified Tax Resolution specialist).
Enrolled Agents like Certified Public Accountants and Attorneys can represent you at all levels of Exam and Appeal with the Internal Revenue Service. The Enrolled agent designation is the highest level Designation that the Internal Revenue awards. It is recognized in all fifty states unlike Attorneys and CPAs who are licensed by states. Enrolled Agents must have at least 24 hours of continuing education per year on tax law alone. Enrolled Agents are Americas Elite Tax specialists.