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An Enrolled Agent (or EA) is a tax professional recognized by the United States federal government to represent taxpayers in dealings with the Internal Revenue Service. Taxation in the United States is a complex system which may involve payment to at least four different levels of government and many methods of taxation The federal government of the United States is the central United States Governmental body established by the United States Constitution. The The profession has been regulated by Congress since 1884. The United States Congress is the bicameral Legislature of the federal government of the United States of America, consisting of two houses [1]

To become an enrolled agent an applicant must pass the Special Enrollment Examination or present evidence of qualifying experience as an Internal Revenue Service employee. A background check, including a review of the applicant’s tax compliance, is conducted. A background check or background investigation is the process of looking up public records commercial records and financial records (in certain instances such as employment

The right to practice before the Internal Revenue Service is regulated by Federal statute[1], and persons authorized to practice are known as "Federally Authorized Tax Practitioners,"[2] or "FATPs". The FATP status is granted to attorneys, Certified Public Accountants, Enrolled Agents, and to persons in a few other categories. An attorney at law (or attorney-at-law) in the United States is a practitioner in a court of law who is legally qualified to prosecute Certified Public Accountant ( CPA) is the Statutory title of qualified Accountants in the United States who have passed the Uniform

Enrolled Agents, like other FATPs, are subject to a set of procedures and regulations described in Treasury Department Circular No. 230, Regulations Governing the Practice of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, and Appraisers before the Internal Revenue Service[3] (or Circular 230). Circular 230 sets forth the rules to practice before the Treasury Department and is governed by regulations that appear in Title 31 Part 10 of the Code of Federal Regulations FATPs are allowed to represent taxpayers in all proceedings before the Internal Revenue Service including audits and appeals.

Enrolled Agent status does not automatically allow the enrollee to practice before the United States Tax Court. The United States Tax Court is a federal Trial court of record established by Congress under Article I of the U That practice is limited to members of the Bar of the Court. The Internal Revenue Code states that "[n]o qualified person shall be denied admission to practice before the Tax Court because of his failure to be a member of any profession or calling. "[4] Bar membership for non-attorneys requires that the applicant pass a Tax Court examination; attorneys are admitted without having to take the examination. Practice before the United States district courts, bankruptcy courts, courts of appeal, and Supreme Court of the United States is limited to attorneys. The Supreme Court of the United States is the highest judicial body in the United States and leads the federal judiciary.

Notes

  1. ^ 31 U.S.C. § 330 and 5 U.S.C. § 500. Title 31 of the United States Code outlines the role of the money and finance in the United States Code. Title 5 of the United States Code outlines the role of government organization and employees in the United States Code.
  2. ^ See also 26 U.S.C. § 7525(a)(3)(A), relating to confidentiality of communications. The Internal Revenue Code (or IRC; more formally the Internal Revenue Code of 1986 as amended) is the main body of domestic statutory Tax law
  3. ^ Codified in regulations at 31 C. F. R. subtitle A, part 10.
  4. ^ 26 U.S.C. § 7452. The Internal Revenue Code (or IRC; more formally the Internal Revenue Code of 1986 as amended) is the main body of domestic statutory Tax law

See also

References

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