Enrolled Agent / Washington, DC
An Enrolled Agent is a "federally authorized tax practitioner empowered by the U.S. Department of the Treasury" Enrolled Agents are former IRS agents and can represent taxpayers in IRS interviews and hearings.
Enrolled Agent status is "the highest credential awarded by the IRS"
- An Enrolled Agent is better qualified to prepare your taxes - or represent you in an IRS hearing
- He or she was formerly employed by the IRS!!
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 privilege.
What is the principle difference between an Enrolled Agent, a CPA and a tax attorney?
In addition to stringent testing and a tough application process, the IRS requires that enrolled agents complete seventy two hours of continuing education every three years - and report it to the IRS, to maintain an active Enrolled Agent status.
Enrolled Agent are required to prove their competence in all areas of taxation, before they are allowed unlimited client representation rights before the IRS. This includes, not only the technical and regulatory knowledge, but representation and ethics as well.
CPA's are not all tax experts by nature, and may be general purpose bookkeepers who work tax season as tax preparers.
Attorneys are state licensed in general law, but only some are tax specialists. Fees for a tax specialist attorney may be exorbitant.
All enrolled agents specialize in taxation alone, and the workings of the IRS specifically.
must conform to the provisions of the
Department of Treasury’s Circular 230
, which outlines all regulations governing Enrolled Agents who appear before the IRS on behalf of clients.
An enrolled agent can take you all the way from initial tax filing preparation, to successful resolution of a dispute with, or action by, the IRS. The average CPA knows accounting but not complex tax laws. An expensive tax attorney knows the tax laws, but not how to keep you out of an audit in the first place. No tax practitioner but the Enrolled Agent has the whole game covered from start to finish line.
Amber Proffitt Enrolled Agent Wash DC, Maryland, Northern Virginia