Enrolled Agent

Table of Contents

Enrolled Agent

Enrolled Agent means:
a person other than a certified public accountant or an attorney who is qualified to practice before the U.S. Internal Revenue Service. Enrolled agents have passed a 2-day examination or have worked in a technical area at the U.S. Internal Revenue Service for at least 5 years.

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 IRS for audits, collections and appeals.

A tax preparer who, by virtue of passing a tough IRS test or prior IRS work experience, can represent clients at IRS audits and appeals.

See Taxation Office and Taxation Office.

Description and Definition of Enrolled Agent

A tax preparer who has passed a difficult IRS test or has IRS experience and can represent clients at IRS audits and appeals.


See Also

Further Reading

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