What_is_IRS_EA What is an IRS Enrolled Agent?
06 / 07 / 22

What is an IRS Enrolled Agent?

Did you know that Bryson Law Firm, LLC and Bryson Accounting and Tax Service, LLC have several IRS Enrolled Agents on the Team here at Bryson Law Firm, LLC? We frequently get the question – “what is an Enrolled Agent?” – so here’s what you need to know.

An Enrolled Agent is a Tax Professional who has been federally authorized to practice before the IRS on issues such as audits, collections, and appeals. There are a few ways to become an Enrolled Agent – complete a 3-part IRS exam OR through experience as a former IRS employee. The exam covers items located in the Internal Revenue Code, forms and publications, IRS tax forms and their accompanying instructions, and the Treasury Department Circular 230. The 3 parts are personal tax issues, business tax issues, and procedural issues and representing clients. If an Enrolled Agent becomes one through their previous experience in working for the IRS, it requires 5 years in a position that required extensive knowledge of the tax code and its applications. Enrolled Agents also must pass a “suitability check” which includes tax compliance and a criminal background check.

The IRS states that “Enrolled Agent status is the highest credential the IRS awards. Individuals who obtain this elite status must adhere to ethical standards and complete 72 hours of continuing education courses every 3 years.”

As mentioned previously, Enrolled Agents can handle all different kinds of tax matters and can represent Taxpayers before the IRS. Like Tax Attorneys and Certified Public Accountants, Enrolled Agents can appear in place of Taxpayers that they represent. The IRS Restructuring and Reform Act of 1998 offers a limited client privilege for confidentiality between the Enrolled Agent and clients on audit and collections matters.

We have Enrolled Agents who have sat for and passed the 3-part exam and also have Enrolled Agents who gained this certification via IRS employment. Together, they bring to our office an insider perspective, applying their experience and knowledge gained as a former IRS employee or through extensive study of the IRS’ code, rules, and regulations to our Clients’ tax resolution matters.

Here is what Enrolled Agents Kayla Lettow and Robert Lettow have to say about working with Bryson:

Interested in working with an IRS Enrolled Agent on your tax matters? Contact our office today for a free, initial consultation.