Why an Enrolled Agent
What an Enrolled Agent is, and why it matters
Anyone with a PTIN can prepare a tax return for pay. Very few preparers can also represent you before the IRS when something goes wrong. Enrolled Agents can, in every state, for every kind of tax matter.
A credential focused on tax
The Enrolled Agent credential is issued by the IRS and, as the National Association of Enrolled Agents describes it, it is the highest credential the IRS awards. Enrolled Agents specialize in taxation: unlike most credentials, the whole exam is about tax.
How it is earned
- A three-part exam. The Special Enrollment Examination covers individual taxation, business taxation, and representation, practices and procedures.
- Or IRS experience. Former IRS employees with qualifying technical experience may become Enrolled Agents without the exam.
- A background check, including a review of the candidate's own tax compliance.
- Continuing education, at least 72 hours every three years, with ethics every year.
What an Enrolled Agent can do for you
Enrolled Agents are enrolled to practice before the Internal Revenue Service. That means unlimited rights to represent taxpayers: any taxpayer, any tax matter, with any IRS office. In practice:
- Answering notices and handling correspondence audits
- Representing you at office audits and in collections
- Negotiating payment plans, penalty relief and offers in compromise
- Taking your case to the IRS Independent Office of Appeals
Held to a code
Enrolled Agents follow Treasury Department Circular 230, the rules for everyone who practices before the IRS. Members of the National Association of Enrolled Agents also agree to its Code of Ethics and Rules of Professional Conduct.
What it means at Coastal Tax
Paige Fernald, the owner of Coastal Tax, is an Enrolled Agent and an individual member of the National Association of Enrolled Agents. When your return is prepared at Coastal Tax and a question comes up later, you do not have to find someone new. Meet Paige.
Enrolled Agent questions
Is an Enrolled Agent the same as a CPA?
No. CPAs are licensed by each state and cover accounting broadly, including audits of financial statements. Enrolled Agents are enrolled by the federal government and focus on tax. Both have unlimited rights to represent taxpayers before the IRS.
Does an Enrolled Agent work for the IRS?
No. Enrolled Agents are independent professionals who work for their clients. The IRS administers the enrollment, but an Enrolled Agent represents you, not the government.
Can an Enrolled Agent help with Massachusetts taxes?
Yes. Enrolled Agents prepare state returns and help with state notices. Representation before the Massachusetts Department of Revenue follows the state's own rules, and we handle DOR matters for clients regularly.
Do I need an Enrolled Agent for a simple return?
Not necessarily. But choosing one now means that if a notice arrives later, the person who knows your return can answer it for you.
Work with an Enrolled Agent
Returns, planning and IRS help from the same office.