An Enrolled Agent (“EA”) is a federally authorized tax practitioner licensed specifically in the field of taxation. Enrolled Agents are tax experts who work for and represent United States taxpayers, providing taxpayer representation, tax preparation, and tax planning services. Enrolled Agents do not work for the Internal Revenue Service.
As an Enrolled Agent, Mary Rae Fouts, EA, CFP® is authorized to prepare tax returns, provide tax advice, and represent taxpayers before all administrative levels of the Internal Revenue Service, state, and local taxing authorities. Enrolled Agents are licensed by the United States Department of the Treasury. This federal licensing allows Mary to practice in all fifty states, the District of Columbia, and all United States territories. The extensive, nationwide reach of an Enrolled Agent’s licensing can add significant value to the client/tax practitioner relationship.
Becoming an Enrolled Agent is no simple task. Generally, an individual must pass a difficult two-day examination covering the following subject matter: taxation of individuals, corporations, partnerships, estates, and trusts; procedures; and ethics. A rigorous ninety-day background check is completed prior to licensing, which potentially includes a review of (gulp!) three years of personal and business tax returns for both the EA candidate and his or her spouse.
Approximately 40,000 individuals maintain the Enrolled Agent license. To read the United States Department of the Treasury’s latest comments on the Enrolled Agent program, visit the Office of Professional Responsibility website.
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