The History Of Enrolled Agents
Enrolled Agents are provided with special privileges for representing others in settling claims with the government
. Since the implementation of the federal income tax in 1913, the job of an EA has involved representing taxpayers with the Internal Revenue Service. Consequently, an EA is commonly referred to an IRS enrolled agent because the IRS now regulates EA standards regarding registration, continuing education, and professional conduct.
However, the EA designation actually predates the federal income tax. Enrolled agents were created by an act of Congress in 1884. The purpose of the legislation was empowering enrolled agents to advocate claims of citizens against the government relating to confiscation of property during the War Between the States. The intent of this legislation was administering with fair treatment the many petitions against the federal government. This remained the authorized purpose of an EA until the income tax was implemented.
Today, enrolled agent jobs involve settling inquiries, disputes, and claims for payment between the IRS and taxpayers. In addition, the role of an EA has eventually expanded to include preparing various tax forms. Therefore, enrolled agents are required to complete EA hours of tax preparation education.
As the tax code has evolved to include greater detail, EA ethical standards imposed by the IRS become increasingly important. An EA must conduct reasonable inquiry into taxpayer information in order to avoid misstatements of taxable income and tax deductions. Most enrolled agents meet ethics CPE requirements by completing ethics continuing education online.
Revisions to Circular 230 in 1951 permitted enrolled agents to represent taxpayers in actually negotiating with the IRS. This expanded the role of an EA in an IRS audit of a taxpayer.
In 1959, the Special Enrollment Exam was created. To attain registration as an EA, passing this exam became the new requirement. It replaced an exam previously prepared by the American Institute of Certified Public Accountants.
Enrolled agents formed the National Association of Enrolled Agents in 1972. This organization was created to represent the collective interests of enrolled agents in matters involving IRS rules and congressional legislation affecting their professional tax practices.
Enrolled Agents are provided with special privileges for representing others in settling claims with the government. Since the implementation of the federal income tax in 1913, the job of an EA has involved representing taxpayers with the Internal Revenue Service. Consequently, an EA is commonly referred to an IRS enrolled agent because the IRS now regulates EA standards regarding registration, continuing education, and professional conduct.
However, the EA designation actually predates the federal income tax. Enrolled agents were created by an act of Congress in 1884. The purpose of the legislation was empowering enrolled agents to advocate claims of citizens against the government relating to confiscation of property during the War Between the States. The intent of this legislation was administering with fair treatment the many petitions against the federal government. This remained the authorized purpose of an EA until the income tax was implemented.
Today, enrolled agent jobs involve settling inquiries, disputes, and claims for payment between the IRS and taxpayers. In addition, the role of an EA has eventually expanded to include preparing various tax forms. Therefore, enrolled agents are required to complete EA hours of tax preparation education.
As the tax code has evolved to include greater detail, EA ethical standards imposed by the IRS become increasingly important. An EA must conduct reasonable inquiry into taxpayer information in order to avoid misstatements of taxable income and tax deductions. Most enrolled agents meet ethics CPE requirements by completing ethics continuing education online.
Revisions to Circular 230 in 1951 permitted enrolled agents to represent taxpayers in actually negotiating with the IRS. This expanded the role of an EA in an IRS audit of a taxpayer.
In 1959, the Special Enrollment Exam was created. To attain registration as an EA, passing this exam became the new requirement. It replaced an exam previously prepared by the American Institute of Certified Public Accountants.
Enrolled agents formed the National Association of Enrolled Agents in 1972. This organization was created to represent the collective interests of enrolled agents in matters involving IRS rules and congressional legislation affecting their professional tax practices.
Enrolled Agents are provided with special privileges for representing others in settling claims with the government. Since the implementation of the federal income tax in 1913, the job of an EA has involved representing taxpayers with the Internal Revenue Service. Consequently, an EA is commonly referred to an IRS enrolled agent because the IRS now regulates EA standards regarding registration, continuing education, and professional conduct.
However, the EA designation actually predates the federal income tax. Enrolled agents were created by an act of Congress in 1884. The purpose of the legislation was empowering enrolled agents to advocate claims of citizens against the government relating to confiscation of property during the War Between the States. The intent of this legislation was administering with fair treatment the many petitions against the federal government. This remained the authorized purpose of an EA until the income tax was implemented.
Today, enrolled agent jobs involve settling inquiries, disputes, and claims for payment between the IRS and taxpayers. In addition, the role of an EA has eventually expanded to include preparing various tax forms. Therefore, enrolled agents are required to complete EA hours of tax preparation education.
As the tax code has evolved to include greater detail, EA ethical standards imposed by the IRS become increasingly important. An EA must conduct reasonable inquiry into taxpayer information in order to avoid misstatements of taxable income and tax deductions. Most enrolled agents meet ethics CPE requirements by completing ethics continuing education online.
Revisions to Circular 230 in 1951 permitted enrolled agents to represent taxpayers in actually negotiating with the IRS. This expanded the role of an EA in an IRS audit of a taxpayer.
In 1959, the Special Enrollment Exam was created. To attain registration as an EA, passing this exam became the new requirement. It replaced an exam previously prepared by the American Institute of Certified Public Accountants.
Enrolled agents formed the National Association of Enrolled Agents in 1972. This organization was created to represent the collective interests of enrolled agents in matters involving IRS rules and congressional legislation affecting their professional tax practices.
by: Sawyer Adams
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