Enrolled agents (EAs) are America’s Tax Experts®. They are the only federally-licensed tax practitioners who both specialize in taxation and have unlimited rights to represent taxpayers before the Internal Revenue Service. These tax specialists have earned the privilege of representing taxpayers before the IRS by either passing a three-part examination covering individual tax returns; business tax returns; and representation, practice and procedure, or through relevant experience as a former IRS employee. All candidates are subjected to a rigorous background check conducted by the IRS.

纳税人如果发现自己有税务问题，可以在国税局的各级行政部门代表自己. However, most taxpayers facing an IRS collection action, 国税局的任何形式的审计(无论国税局是通过邮件要求成堆的文件还是要求亲自检查), 或对任何收集或检查行动的上诉将是明智的 qualified tax expert in his or her place. 有代表的纳税人有一名向导可以引导他们完成整个过程, 有人被授权代表他们说话(站在他们的立场上)，争取最好的结果. 登记代理人由国税局授权在国税局前代表纳税人; every enrolled agent has passed testing on representation.

与注册代理人合作的优势不仅在于他或她的经验深度和对如何准备纳税申报表的理解, but in his or her knowledge of tax law that may be used to represent taxpayers before the IRS. If you get a letter from the IRS, or worse, are audited or are the target of a collection action, your EA can speak directly to the IRS on your behalf.

Yes. Every year there are numerous changes to the tax laws and tax code. 黄金城电子娱乐网址国家纳税人权益组织认为，税法的复杂性是纳税人和国税局共同面临的最严重问题. A recent review of the tax code revealed that it includes 3.8 million words and that there have been 4,428 changes to the code over the preceding ten years, an average of more than one per day. Frequently, provisions are added and others expire. Some provisions are indexed for inflation, so they change as well. Some are effective at the beginning of the year, 而另一些则在特定法案或法律签署之日生效.

ea每年都要参加继续教育课程，以跟上变化，并拥有研究工具，随时监测最新情况. Most taxpayers do not have the time, desire, or the research tools necessary to keep up with the tax code each year. When you choose an enrolled agent, 你知道你的筹备人员会遵守规章制度，并将利用他们的专业知识为你做最好的工作.