How do Enrolled Agents differ from other tax experts?
Only Enrolled Agents are required to demonstrate competence in matters of taxation before they may represent a taxpayer. Also, they are the only representatives for taxpayers who receive that right from the U. S. government. (CPAs and attorneys are licensed by the states.) An individual may become an Enrolled Agent in one of two ways: The primary way is to pass a difficult, two-day examination given annually by the IRS. The test covers taxation of individuals, corporations, partnerships, estates, trusts, procedures and ethics. The other way is to have been an employee of the Internal Revenue Service for five years, regularly applying and interpreting the provisions of the Internal Revenue Code and regulations. Also See: The Unenrolled Return Preparer Q: Are there other requirements? A: Over the years, an average of one-third of individuals taking the examination have passed, allowing them to apply for enrollment and subject themselves to a background investigation. In addition to the s
