What is an Enrolled Agent?

May 13, 2010
  
NAEA

National Association of Enrolled Agents

Enrolled Agents are tax practitioners licensed by the U.S. Department of the Treasury to represent taxpayers before all administrative levels of the Internal Revenue Service (IRS).  Like attorneys and certified public accountants (CPAs), EAs are governed by Treasury Circular 230 in their practice before the IRS.       

Education – The requirement for an Enrolled Agent is 30 hours of CPE (continuing professional education) annually.  Linda averages 150 hours of CPE per year.       

Ethics – In accordance with IRS requirements, Enrolled Agents must earn at least 2 hours of CPEs in Ethics during each calendar year.       

Experience – Unlike attorneys and CPAs, who may or may not choose to specialize in taxes, all EAs specialize in taxation and can represent taxpayers from any state.  Linda has over 30 years in taxation study and practice.       

Linda D. Smith is an Enrolled Agent & Licensed Tax Professional

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