Enrolled Agent
What is an Enrolled Agent?
An Enrolled Agent (EA) 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.
Enrolled Agent
How can an Enrolled Agent help me?
Enrolled Agents 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 audited by the IRS.
Enrolled Agent
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 privilege