Wink Inc.  Enrolled Agents | 2701 Troy Center Dr, Ste 255 | Troy | Michigan | 48084 | Tel: 248-816-1220 | 800-276-8319
Wink Inc. Enrolled Agents America’s Tax Experts
Wink Tax Services

Enrolled Agent

What is an Enrolled Agent?

An Enrolled Agent (EA) is a federally-authorized tax practitioner who has technical expertise in the field of taxation and who is empowered by the U.S. Department of the Treasury to represent taxpayers before all administrative levels of the Internal Revenue Service for audits, collections, and appeals. 1. The profession has been regulated by Congress since 1884! 2. Enrolled Agents are licensed by the federal government. 3. Enrolled Agents are the only tax professionals who receive their right to practice from the United States Government. 4. Enrolled Agents are authorized to appear in place of the taxpayer at the Internal Revenue Service. 5. Only Enrolled Agents are required to demonstrate to the IRS their competence in matters of taxation before they represent a taxpayer. 6. Enrolled Agents take a difficult 4 part examination administered by the IRS, which covers taxation of individuals, corporations, partnerships, estates and trusts, procedures and ethics. 7. Enrolled Agents are required to complete 72 hours of continuing education to keep them abreast of any and all tax law changes. 8. Enrolled Agents are bound by Circular 230, which gives them limited client privilege in situations where the taxpayer is being represented in cases involving audits and collections matters. 9. Enrolled Agents are subjected to a rigorous background check conducted by the IRS. 10. Unlike CPAs and attorneys, who may or may not choose to specialize in taxes, ALL Enrolled Agents specialize in taxation. 11. Privilege and the Enrolled Agent - The IRS Restructuring and Reform Act of 1998 allow federally authorized practitioners (those bound by the Department of Treasury’s Circular  230 regulations) a limited client privilege.  This privilege allows confidentiality between the taxpayer and the Enrolled Agent under certain conditions.  The privilege applies to situations in which the taxpayer is being represented in cases involving audits and collection matters.