Today’s Tax Code is Complex Hundreds of annual changes New international income and asset reporting New health care provisions Landmark court cases Expired laws Regulatory changes to IRA rollovers Some states don’t comply with IRC Inflationary indexed limits and phase-outs Changes can take affect in the middle of the tax year Some unpaid tax penalties are 5%, 20%, 75% and even 100% EA’s have the research tools and education requirements to stay on top

Taxpayers Have Tax Representation Rights Enrolled Agents, (EA’s) - tax professionals who earned the right to practice before the IRS. EA’s can speak, negotiate and reach settlements for the taxpayer EA’s are established and governed by the US Treasury Unlimited rights of representation at hearings, meetings and audits Filing tax documents and preparing back up materials.

Enrolled Agents – America’s Tax Experts The highest credential awarded by the IRS Fewer than 50,000 Enrolled Agents in the US, about 1,000 in MA The only federally licensed tax professional The only tax professional to specialize in taxation The only tax professional who must demonstrate tax competence Individuals, Estates, Trusts, Businesses Ethics Representation Procedures

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EA Requirements Pass a three part IRS exam Tax compliance and back ground check Apply for admission Annual 24 IRS CPE credits each year, (MASEA 30 hours) Annual PTIN registration US Treasury Circular 230 Three year renewal

What do EA’s do? Prepare Tax Returns Advise Tax planning and forecasting Amend any tax filing Assist with mortgage applications college aid retirement planning estate administration incorporation Study tax Give presentations Write tax articles

Learn more about an EA NAEA.org, National Association of Enrolled Agents MASEAOnline.org, Mass Society of Enrolled Agents