1)What does " Enrolled to Practice Before the Internal Revenue Service" mean?

A professional who is " Enrolled to Practice " or an "Enrolled Agent" is one who has demonstrated technical competence in all aspects of taxation. An Enrolled Agent has passed a comprehensive two-day examination administered by the Internal Revenue Service covering all aspects of the Internal Revenue Code, Administration, Representation, Tax Practice and Ethics.

In addition, an individual who has been employed by the Internal Revenue Service for a minimum of five years in an area of application and interpretation of the IRS Code and regulations is eligible for enrollment.

EAs must undergo a rigorous background check conducted by the Internal Revenue Service before being granted a license. In addition, all EAs must complete continuing education credits on an annual basis to maintain standards of quality throughout the profession.

2)What is the difference between an EA and a CPA ?

An Enrolled Agent ( EA ) is a professional licensed by the Federal Government. CPAs are professionals that have been licensed by the state in which they practice. An EA is the true " Tax Professional " who specializes in TAXATION. CPAs have demonstrated comprehensive knowledge in accounting, with a working knowledge of taxation.

You can find an Enrolled Agent by calling the 24 Hour National Association of Enrolled Agents Hotline  @1-800-424-4339, or linking to the NAEA web site in the Internet Resource page of this web site. You will be provided with a list of EAs in your area.

In addition, many EAs are listed in the yellow pages under "ENROLLED AGENTS" or "TAX PREPARATION."

If you could not find an answer to your question in the information above, please e- mail us the question and we'll respond promptly.