An enrolled agent (or EA) is a federally authorized tax practitioner empowered by the U.S. Department of the Treasury to represent taxpayers before the Internal Revenue Service (IRS). Attorneys and certified public accountants (CPAs) are licensed on a state by state basis, and are also empowered by the Department of the Treasury to represent taxpayers before the IRS. According to the National Association of Enrolled Agents there are currently about 48,000 practicing EAs in the United States.
Read more about Enrolled Agent: History, Becoming An Enrolled Agent, Practice Before The Internal Revenue Service: Enrolled Agents and Other Practitioners, Practice in Federal Courts
Famous quotes containing the word agent:
“... in doing our psychology, we want to attribute mental states fully opaquely because it’s the fully opaque reading which tells us what the agent has in mind, and it’s what the agent has in mind that causes his behavior.”
—Jerry Alan Fodor (b. 1935)