Enrolled Agents
Enrolled Agent Basics
What is an Enrolled Agent?
Enrolled Agents (EAs) are the only federally licensed tax practitioners who specialize in taxation and also have unlimited rights to represent tax payers before the IRS.
Enrolled Agent Services
Enrolled Agents advise, represent, and prepare tax returns for individuals, partnerships, corporations, estates, trusts and any entities with tax-reporting requirements. Enrolled agents are able to effectively represent taxpayers at all administrative levels with the IRS.
Enrolled Agents Ethical Standards
Enrolled Agents must abide by the provisions of the Department of Treasury's Circular 230 which provides the regulations governing the practice of enrolled agents before the IRS.
Privilege and the Enrolled Agent
Authorized practitioners are allowed confidentiality between the taxpayer and the Enrolled Agent under certain conditions. The privilege applies to situations in which the taxpayer is being represented in cases involving audits and collection matters; however, it is not applicable to the preparation and filing of a tax return.
