Enrolled Agent


Many individuals and organizations come to our offices for accounting and tax services and ask for our
credentials. We say that we are IRS Enrolled Agents in Orlando Florida, and many times we are surprised
to see that most people don’t know what an IRS Enrolled Agent (EA) is. This is shocking since being
certified as an IRS Enrolled Agent is the highest degree of certification given by the IRS and the
federal government for a tax practitioner.

We have decided to answer the most frequent asked questions about IRS Enrolled Agents.
arrowsWhat is an enrolled agent?

An (EA) enrolled agent in Orlando Florida is a federally-authorized tax practitioner who has technical
 expertise in the field of taxation and who is empowered by the U.S. Department of the Treasury to represent taxpayers before all administrative levels of the Internal Revenue
Service for audits, collections, and appeals.

What does the term “enrolled agent” mean?

“Enrolled” means to be licensed to practice by the federal government, and “Agent”
means authorized to appear in the place of the taxpayer at the IRS. Only enrolled 
agents, attorneys, and CPAs may represent taxpayers before 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 represented citizens in their
dealings with the U.S. Treasury Department.

How does one become an enrolled agent?

The license is earned in one of two ways, by passing a comprehensive examination 
which covers all aspects of the tax code, or having worked at the IRS for five years 
in a position which regularly interpreted and applied the tax code and its regulations. All candidates are subjected to a rigorous background check conducted by the IRS.

How can an enrolled agent help me?

Orlando Enrolled Agents in Florida 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 at all administrative levels within
the IRS.

Privilege and the enrolled agent

The IRS Restructuring and Reform Act of 1998 allow federally authorized practitioners
(those bound by the Department of Treasury’s Circular 230 regulations) a limited client
privilege. This privilege allows confidentiality between the taxpayer and the enrolled
agent under certain conditions. The privilege applies to situations in which the 
taxpayer is being represented in cases involving audits and collection matters. It is
 not applicable to the preparation and filing of a tax return. This privilege does not
apply to state tax matters, although a number of states have an accountant-client

Are enrolled agents required to take continuing education?

In addition to the stringent testing and application process, the IRS requires
 enrolled agents to complete 72 hours of continuing education, reported every three
 years, to maintain their enrolled agent status. NAEA members are obligated to complete
 90 hours per three year reporting period. Because of the knowledge necessary to become
an enrolled agent and the requirements to maintain the license, there are only about 
46,000 practicing enrolled agents.

What are the differences between enrolled agents and other tax professionals?

Only enrolled agents are required to demonstrate to the IRS their competence in
matters of taxation before they may represent a taxpayer before the IRS. Unlike 
attorneys and CPAs, who are state licensed and who may or may not choose to specialize
 in taxes, all enrolled agents specialize in taxation. Enrolled agents are the only 
taxpayer representatives who receive their unlimited right to practice from the U.S.
 government (CPAs and attorneys are licensed by the states).

Are enrolled agents bound by any ethical standards?

Orlando Enrolled agents in Florida are required to abide by the provisions of the Department of Treasury’s
Circular 230, which provides the regulations governing the practice of enrolled agents 
before the IRS. NAEA members are also bound by a Code of Ethics and Rules of
Professional Conduct of the Association.

Why should I choose an enrolled agent who is a member of the National Association of Enrolled Agents (NAEA)?

The principal concern of the National Association of Enrolled Agents and its members 
is honest, intelligent and ethical representation of the financial position of taxpayers
 before the governmental agencies. Members of NAEA must fulfill continuing professional
 education requirements that exceed the IRS’ required minimum. In addition, NAEA members
adhere to a stringent Code of Ethics and Rules of Professional Conduct of the
Association, as well as the Treasury Department’s Circular 230 regulations. NAEA members 
belong to a strong network of experienced, well-trained tax professionals who 
effectively represent their clients and work to make the tax code fair and reasonably

Robert AcevedoEnrolled Agent