Enrolled agents (EAs) are federally-authorized tax practitioners who have demonstrated technical competence in tax law and are the only taxpayer representatives licensed to practice by the United States government. Only EAs, attorneys and CPAs may represent taxpayers without limitation before the IRS. 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 at all administrative levels within the IRS. Unlike attorneys and CPAs, who may or may not choose to specialize in taxes, all EAs specialize in taxation and are required by the federal government to maintain their professional skills with continuing professional education.
The principal concern of the National Association of Enrolled Agents and its members is honest, intelligent and ethical representation of the financial position of taxpayers before the governmental agencies. Members of NAEA must fulfill continuing professional education requirements that exceed the IRS' required minimum. In addition, NAEA members adhere to a stringent Code of Ethics and Rules of Professional Conduct of the Association, as well as the Treasury Department’s Circular 230 regulations. NAEA members belong to a strong network of experienced, well-trained tax professionals who effectively represent their clients and work to make the tax code fair and reasonably enforced.
Jason Fisher is an Enrolled Agent and a member of the National Association of Enrolled Agents. In addition to being an enrolled agent, Mr. Fisher studied tax law while earning his Juris Doctor at University of Richmond, T.C. Williams School of Law.
*Adapted from National Association of Enrolled Agents, What is an Enrolled Agent?, available at http://www.naea.org/taxpayers/what-enrolled-agent (last visited Nov. 6, 2013).