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Enrolled Agent

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IRS Definition

An Enrolled Agent is a person who has earned the privilege of representing taxpayers before the IRS. Enrolled Agents, like attorneys and certified public accountants (CPAs), are generally unrestricted as to which taxpayers they can represent, what types of tax matters they can handle, and which IRS offices they can represent clients before.

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If you have a tax issue with the IRS, an enrolled agent can represent you before the IRS. An enrolled agent is an individual that has passed three exams given by the IRS as well as background and filing compliance checks. Before an enrolled agent can contact the IRS on your behalf, you will need to sign and file a Form 2848, Power of Attorney and Declaration of Representative.

This form allows your representative to contact the IRS on your behalf to address issues with IRS departments such as Collection, Examination (audits), Appeals, Taxpayer Advocate Service and Customer Service. Enrolled agents have unlimited practice rights and can represent individuals, businesses or organizations in any state.

It is important to note that while an enrolled agent can represent you with any department of the IRS, he or she cannot represent you in U.S. Tax Court. Only attorneys or those individuals that have passed a special Tax Court exam can represent you before U. S. Tax Court.

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