You must have heard about the term enrolled agent and might not be aware of the duties and responsibilities that the enrolled agent has in his pocket. IRS enrolled agent holds a reputed position in the U.S. government.


Who is an IRS enrolled agent?

IRS Enrolled agent has earned the profit of practicing, federally authorized tax practitioner before the Internal Revenue System. They are certified public accountants, are unrestricted to which taxpayers they can represents, which IRS office they can practice before and what types of tax matter they can handle.


How IRS enrolled agents are useful to public?

IRS Enrolled agents prepare tax returns for the individuals, partnership firms, estate, trusts and any entity that is entitled to pay tax returns. Enrolled agents are experts in continuously changing their taxation fields which enables them to represent taxpayer audit by IRS.

Is there any difference between the IRS Enrolled Agents and other Tax Professional?

Enrolled agents are required to show their effectiveness in front of IRS in matter of taxation before representing a tax payer before IRS. Enrolled agents have taxation as their specialize field, not like CPA’s who choose whether or not to specialize in taxes. Enrolled agents are the one who receive the right to practice from the U.S. government.

How to become an IRS enrolled agent?

You have to go through two tracks to get the enrolled agent license and these tracks are described in the federal regulation contained in a pamphlet known as “Treasury Department Circular 230”. Those two tracks are:

Written examination: you have to pass this exam in order to be an enrolled agent. In this exam you have to demonstrate your special competence in tax matters. This field requires that you should attempt the following:

1.    You have to apply for the special enrollment examination.
2.    You have to achieve the score on all parts of this exam.
3.    The next step after this is that you have to submit an application for enrollment.
4.    Last but not the least you have to pass the background test by IRS so that in future you should not be suspended of attorney.

IRS experience: you can become an enrolled agent only if IRS certifies you of the past service and technical experience with IRS which qualifies you for enrollment. This track also requires that you should attempt the following:
1.    You have to apply for the special enrollment examination.
2.    You have to achieve the score on all parts of this exam.
3.    The next step after this is that you have to submit an application for enrollment.
4.    Last but not the least you have to pass the background test by IRS so that in future you should not be suspended of attorney.

Are IRS enrolled agents required to continue professional education?
 
In addition to their examination and stringent application process, IRS requires their agents to submit their report after 3 days of professional education and to continue their enrolled agent status they have to report after 3 years. There are only 46,000 practicing agents till now.