Chris de Lorimier, EA MBA NTPI Fellow helps individuals and businesses resolve their IRS tax problems

What does the term "enrolled agent" mean?

Enrolled Agents are federally-authorized tax practitioners who have technical expertise in the field of taxation and who are empowered by the U.S. Department of the Treasury to represent taxpayers before all administrative levels of the Internal Revenue Service for audits, collections, and appeals.  Enrolled Agents are "America's Tax Experts."

The designation 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 United States Treasury Department.

What makes an "enrolled agent" different from other tax professionals?

• Enrolled agents (EAs) are required to demonstrate competence in matters of taxation before they are given unlimited representation rights before the IRS.  
• The federal designation gives EAs access and insight with federal and state agencies no matter where the EA practices and no matter where the taxpayer lives.  
• Unlike attorneys and CPAs who may or may not specialize in taxation, all enrolled agents specialize in taxation.  Registered tax return preparers have passed a minimal competence test on tax forms for individuals and have only limited representation rights.

How can an enrolled agent help me?

Enrolled agents advise, represent, and prepare tax returns for individuals, partnerships, corporations, estates, trusts, and any other entities with tax-reporting requirements. Enrolled agents' expertise in the continually changing field of taxation enables them to effectively represent taxpayers at all administrative levels of the IRS.  In addition to the stringent testing and application process, EAs are required to earn 72 hours of continuing professional education, reported every three years, to maintain their status.  In addition, as a member of the National Association of Enrolled Agents & the California Society of Enrolled Agents, Chris de Lorimier, EA is held to a higher standard and is obligated to complete 30 hours per year (for a total of 90 hours per three year period).

Are enrolled agents bound by any ethical standards?

We are required to abide by the provisions of the Department of Treasury Circular 230, which provides regulations governing the practice of enrolled agents before the IRS.This enables us to be effective representatives when taxpayers are audited by the IRS.

Privilege and the enrolled agent

The IRS Restructuring and Reform Act of 1998 allow federally authorized practitioners (those bound by the Department of Treasury’s Circular 230 regulations) a limited client privilege. This privilege allows confidentiality between the taxpayer and the enrolled agent under certain conditions. The privilege applies to situations in which the taxpayer is being represented in cases involving audits and collection matters. It is not applicable to the preparation and filing of a tax return. This privilege does not apply to state tax matters, although a number of states have an accountant-client privilege.

What services can Crown City Tax Planning provide as enrolled agents that another tax preparer cannot?

• Be added to a power of attorney
• Call IRS Hotline on behalf of a client
• Call IRS Automated Collection System or Revenue Officer to get liens and levies released or holds put on actions in notices
• Arrange for Installment Agreements & Offers in Compromise
• Schedule, handle or cancel audits