Learn more about what an enrolled agent does and how you can become one. Your future is looking bright ahead.
Enrolled agents (Circular 230 practitioners) are federally authorized tax practitioners empowered by the U.S. Department of the Treasury to represent taxpayers before the Internal Revenue Service (IRS) for tax issues including audits, 集合, 和上诉. The EA credential is the highest awarded by the IRS and is earned by passing a three-part Special Enrollment Exam or through previous and specific experience while employed by the IRS.
The enrolled agent designation was created in 1884 by an Act of Congress to fight against fraudulent Civil War loss claims. When the first income tax law became effective in 1913, the enrolled agent’s role expanded to include claims for monetary relief for citizens whose taxes had become inequitable. As tax laws became more complex, enrolled agents were called upon to prepare tax forms and represent the client at audits. 写于1941年, the Treasury Department’s Circular 230 was the first publication to specify the rules and regulations that governed EA procedure, 实践, 和招生.
Here’s one adage that actually rings true—two things are certain in life: death and taxes. The tax code is constantly changing so that’s why EAs will always be in demand. There’s also a growing need for representation before the IRS: many people find themselves in difficult tax situations and are increasingly turning to professional assistance.
Are you smart, organized, detail-oriented, and always ready to learn? Do you believe in holding to the highest ethical standards possible? Want to potentially be your own boss? You might make a great EA … plus you do not need a college degree.
公司, 咨询公司, 私人诊所, independent tax preparation firms, 法律办公室, 和更多的. Unlike lawyers or CPAs who are licensed by individual states, EAs are free to 实践 anywhere in the country.
EAs have great entrepreneurial opportunities and can start their own businesses. They also have the latitude to charge higher fees than other tax preparers thanks to the EA credential. 现在开始.
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