What's an Enrolled Agent?

What's an Enrolled Agent?

Host : And how'd you come up with these?

David : Well, I'm an Enrolled Agent, so for better or worse I've got a understanding of the fundamentals of our tax system. And I say fundamentals because with our incomprehensible tax system, not even the IRS knows what they're doing.

Host : You don't have to tell me the tax system is complex. But what's an "Enrolled Agent"?

David : Well, maybe it's better you don't know what an EA is. An Enrolled Agent before the IRS is like a lawyer before a judge and a jury.

Being an Enrolled Agent allows you to represent clients before the IRS. So you might want to hire an Enrolled Agent if you're in trouble with the IRS. But EA's also do more mundane things like filling out returns for their clients.

Host : OK. So what do you have to do to become an EA?

David : Well, you can do one of two things, neither of which is recommended for our sane listeners at home. Either serve as an agent in the IRS for 10 years, or do what I did and study the tax code for a few months to pass a two-day test administered by the IRS.

Also, Enrolled Agents need to pass 24 hours of continuing professional education each year to maintain their license.