National Association of Enrolled Agents JAG - Tax Return Preparation and Bookkeeping
407 Sherman Avenue, Suite A, Palo Alto, CA 94306-1872, USA.  Tel.: 650-321-9852  Fax: 650-321-9208
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Enrolled Agent Qualifications

  An Enrolled Agent is an individual who has demonstrated a commanding
      proficiency in tax laws and a history of professional ethics to the U.S.
      Department of the Treasury and has been granted Enrollment to Practice
      and represent taxpayers before the Internal Revenue Service.

  Enrolled Agents study a variety of tax-related subjects and must pass an
      extensive two-day examination to become eligible to be Certified as an
      Enrolled Agent.  The examination covers tax law, tax preparation of all types
      of returns, rules, and ethics.  After passing the examination, the prospective
      Enrolled Agent's background is researched by the Treasury Department, and
      upon approval, an Enrolled Agent License is then issued.

To keep the Enrolled Agent License, each Enrolled Agent must complete 72
      hours of continuing education in tax-related subjects each three-year license

  A person who has been employed by the Internal Revenue Service may
      become an Enrolled Agent.

Unlike other accountants, Enrolled Agents are licensed to practice in every
      state and most foreign countries.


Question 1:  What is an Enrolled Agent ?
An Enrolled Agent (EA) is an individual who has demonstrated technical competence in the field of taxation.  Enrolled Agents, or EAs, can represent taxpayers before all administrative levels of the Internal Revenue Service.

Question 2:  How long have Enrolled Agents represented taxpayers ?
The Enrolled Agent profession dates back to 1884 when, after questionable claims had been presented for Civil War losses, Congress acted to regulate persons who represented citizens in their dealings with the Treasury Department.

Question 3:  How can an Enrolled Agent help me ?
EAs advise, represent, and prepare tax returns for individuals, partnerships, corporations, estates, trusts, and any entities with tax-reporting requirements.  EAs prepare millions of tax returns each year.  EAs' expertise in the continually changing field of tax law enables them to effectively represent taxpayers audited by the IRS.

Question 4:  What are the differences between EAs and other tax professionals ?
Only Enrolled Agents are required to demonstrate to the Internal Revenue Service their competence in matters of taxation before they may represent a taxpayer before the IRS.   Unlike attorneys and CPAs, who may or may not choose to specialize in taxes, all EAs specialize in taxation.  EAs are the only taxpayer representatives who receive their right to practice from the United States government.  (CPAs and attorneys are licensed by the states.)

JAG Tax Preparation
( )
407 Sherman Avenue, Suite A
Palo Alto, CA 94306-1872, USA
Telephone 650-321-9852 Facsimile 650-321-9208