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The term “Enrolled” means that EAs are licensed by
the federal government. “Agent” means that EAs are authorized to appear in
place of the taxpayer at all levels of the Internal Revenue Service. Only
EAs, attorneys, and CPA’s may do so.
Unlike attorneys or CPA’s Enrolled Agents specialize in
taxation. EAs are the only practitioners who have demonstrated competence
specifically in matters of taxation. They must pass a two-day exam given
by the IRS and are required to earn 72 hours of continuing education every
three years.
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