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 Internal Revenue Service (IRS). EAs advise and represent taxpayers who are being examined by IRS, taxpayers who are unable to pay, and taxpayers who wish to avoid or recover penalties. EAs prepare tax returns for individuals, partnerships, corporations, estates, trusts and any other entities with tax-reporting requirements. 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 Directory of Federal Tax Return Preparers with Credentials and Select Qualifications includes the name, city, state, zip code, and credentials of all attorneys, CPAs, enrolled agents, enrolled retirement plan agents and enrolled actuaries with a valid PTIN.
All our tax professionals voluntarily consent to adhere to the obligations of Internal Revenue Service Circular 230. As participants of the Annual Filing Season Program (AFSP) obtaining required 18 hours of continuing education, including a six-hour federal tax law refresher course with test. The return preparer must also renew their preparer tax identification number (PTIN) for the upcoming year and consent to adhere to the obligations in Circular 230, Subpart B and section 10.51.
Upon completion of these requirements, the return preparer receives an Annual Filing Season Program – Record of Completion from the IRS.
AFSP participants are included in a public database of return preparers on the IRS website.
Our tax assistants work with credentialed tax professionals and enrolled agents in a training role for a one year period prior to writing returns. They study, observe and assist in the application of the revenue code in an apprenticeship role. However, they do not prepare, sign nor consult clients as to the rights under the revenue code.