For over 30 years, Paul Evangelista of ECB Consulting, Inc. has been assisting small business owners and individuals with all of their tax and accounting needs. Paul has also worked to become an Enrolled Agent, meaning he can represent taxpayers in front of the IRS for all kinds of tax issues. When you're in need of comprehensive tax and accounting services, give ECB Consulting, Inc. a call.
Enrolled agents (EAs) are America's Tax Experts. EAs are the only federally licensed tax practitioners who specialize in taxation and also have unlimited rights to represent taxpayers before the IRS.
What does the term enrolled agent mean?
Enrolled means to be licensed to practice by the federal government, and agent means authorized to appear in the place of the taxpayer at the IRS. Only enrolled agents, attorneys, and CPAs have unlimited rights to represent taxpayers before the IRS. The enrolled agent profession dates back to 1884 when, after questionable claims had been presented for Civil War losses, Congress acted to regulate persons who represented citizens in their dealings with the U.S. Treasury Department.
Enrolled agents advise, represent, and prepare tax returns for individuals, partnerships, corporations, estates, trusts, and any entities with tax-reporting requirements. Enrolled agents expertise in the continually changing field of taxation enables them to effectively represent taxpayers at all administrative levels within the IRS. How Does One Become an Enrolled Agent?
The license is earned in one of two ways, by passing a comprehensive examination which covers all aspects of the tax code, or having worked at the IRS for five years in a position which regularly interpreted and applied the tax code and its regulations. All candidates are subjected to a rigorous background check conducted by the IRS.
What are the differences between enrolled agents and other tax professionals?
Only enrolled agents are required to demonstrate to the IRS their competence in all areas of taxation, representation and ethics before they are given unlimited representation rights before IRS. Unlike attorneys and CPAs, who are state licensed and who may or may not choose to specialize in taxes, all enrolled agents specialize in taxation.