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"Enrolled means to be licensed to practice by the federal goverment, and "Agent" means authorized to appear in the place of the taxpayer at the IRS.The Enrolled Agent profession dates back to 1884 when,after questionable claims had been presented for Civil War losses,Congress acted to regulate persons who represent citizens in their dealings with the U.S. Treasury Department.Enrolled Agents advise,represent,and prepare tax returns for individuals,partnerships,corporations,estates,trusts,and any entities with tax reporting requirements.Enrolled Agents expertise in the continually changing field of taxation enables them to effectively represent taxpayers audited by the IRS.The IRS requires Enrolled Agents to complete 72 hours of continuing professional education reported every three years.NAEA members are required to complete 90 hours of continuing education.Enrolled Agents unlike CPAs and Attorneys are the only tax representatives who receive their right to practice from the U.S. Goverment.CPAs and Attorneys are licensed by the states.

Why Choose an Enrolled Agent?

Enrolled Agents are the tax professionals of choice!Enrolled Agents practice in communities everywhere, providing taxpayer services to millions of taxpayers, including individuals, businesses, nonprofits, trusts, and estates.Enrolled Agents are individuals who have demonstrated their competence in the field of taxation by passing a qualifying, comprehensive two-day examination in tax law and procedure.* This exam is administered by the Internal Revenue Service, and after passing this exam and submitting to a rigorous background check, an individual is granted a license to practice by the United States Department of the Treasury.Enrolled Agents are the only tax professionals whose license to practice is granted by the federal government. Other professionals who practice in the field of taxation, CPAs and attorneys and actuaries, are licensed and governed by state boards and agencies.Enrolled Agents are authorized to represent taxpayers, without the taxpayer being present, before all administrative levels of the Internal Revenue Service, including audits, examinations, collections, and appeals.Enrolled Agents have a rigorous schedule of continuing education requirements to meet in order to retain their license. This rigorous requirement is designed to ensure that licensees stay current with constantly changing tax laws and regulations. In each three-year enrollment cycle, an Enrolled Agent must have 72 hours of CPE with a minimum of 16 hours including two hours of ethics in any one year. Enrolled Agents who are also members of the National Association of Enrolled Agents must have ninety hours in each three-year cycle with a minimum of thirty hours each year.An Enrolled Agent must adhere to the highest ethical standards of confidentiality, honesty, integrity, and objectivity in order to retain their license. US Treasury Department Circular 230 sets forth the provisions regulating the profession. Violations of these provisions may result in suspension, expulsion, or disbarment. An Enrolled Agent who is also a member of the National Association of Enrolled Agents, must abide by additional standards, the Code of Ethics and Rules of Professional Conduct.**An Enrolled Agent further demonstrates commitment to the profession and to the taxpaying public by being a member of the National Association of Enrolled Agents which advocates for the rights of taxpayers and Enrolled Agents before Congress.

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