What is an Enrolled Agent?
An Enrolled Agent (EA) is a federally licensed tax practitioner who has proven technical expertise in the field of taxation and is empowered by the U.S. Department of the Treasury to represent taxpayers for audits, collections, and appeals before all administrative levels of the Internal Revenue Service.
How can I find an Enrolled Agent in my area?
There are several ways
Go to the Find A Tax Expert Directory at http://taxexperts.naea.org/
Visit the NAEA website at www.naea.org and click on the “Find an Enrolled Agent” link on the left side of the home page. Visitors can search for EAs by name, locality, or specialty type. For best results, enter only necessary criteria; the more specific the search criteria the more difficult it is to make the match. The site will match the criteria entered to locate EAs in your vicinity. Search criteria recommend will be the zip code number or the city.
You can also call the NAEA national office at 1-855-880-6232 or NAEA’s “Find an Enrolled Agent” hotline at 1-800-424-4339. If you leave a message, please speak clearly and leave your name, phone number, city, and zip code.
Alternately you can email your request to email@example.com, and include your name, phone number, city, and zip code.
How can I verify an EA’s good standing?
Enrolled Agents are licensed by the Internal Revenue Service. Call 202-927-3397, or email firstname.lastname@example.org and give the full name of the EA as well as their city and state. NAEA can confirm membership status for any Enrolled Agent (current status as an EA is required for membership). Most Enrolled Agent members will be listed in the “Find an Enrolled Agent” online directory, although some members prefer not to be listed. Contact the NAEA office at 1-855-880-6232 or email email@example.com.
How do I become an Enrolled Agent?
To become an Enrolled Agent, a person must pass the Special Enrollment Exam (SEE), which contains three parts (Individuals, Businesses, and Representation, Practices and Procedures). Candidates must then pass a background check.
NAEA has a helpful section providing a variety of information and resources on their website (www.naea.org). Click on Resources followed by How to Become An Enrolled Agent. The section contains information about the test itself, a presentation which can be used with groups discussing becoming an EA and the SEE, study materials and information on NAEA’s SEE Prep classes.
Prometric is the company which administers the SEE. The Candidate Bulletin is a very useful document which details the process and content of the SEE. Their website is www.prometric.com/irs.
Contact the NAEA office at 1-855-880-6232 or email firstname.lastname@example.org.
What qualifies as CPE, and what are NAEA’s requirements?
Information on what qualifies for IRS and NAEA CPE can be found on NAEA’s website www.naea.org under Education, Continuing Professional Education.
NAEA members and associates must earn 30 hours including at least 2 hours of Ethics per calendar year, which is reported at the point of renewal. New members requirements are pro-rated to 2 hours per month during the first calendar year of membership, but must have the 2 hours of Ethics.
For IRS, EAs renew in a three year cycle based on the last digit of the EA’s social security number. EAs must earn a total of 72 yours for the three year period, with a minimum of 16 hours per year and at least 2 hours of Ethics per year. CPE is tracked on a calendar basis. Requirements are pro-rated for the first year but EAs must have the 2 hours of Ethics.
What is the number of the practitioner priority hotline at IRS?
If I want to file a complaint against a tax preparer, with whom do I speak?
NAEA members and associates are bound by NAEA’s Code of Ethics and Rules of Professional Responsibility. Complaints against an NAEA member or association should be directed to NAEA’s Executive Vice President, Cedric Calhoun, CAE, at 1-855-880-6232.
IRS has a Frequently Asked Questions page regarding complaints against tax preparers, which outlines the process for both enrolled and unenrolled preparers. Enrolled Agents are monitored by the IRS Office of Professional Responsibility (OPR), which can be reached at:
The Office of Professional Responsibility
1111 Constitution Ave, NW
Washington, DC 20224