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Glossary

Enrolled Agent

Also known as: EA

party

A tax practitioner federally licensed by the US Treasury to represent taxpayers before the IRS. The highest credential issued by the IRS itself — equivalent in representation rights to a CPA or attorney for tax matters.

Full entry

How you become one

By passing the Special Enrollment Examination (SEE), a three-part exam covering individual, business, and representation. EAs renew every three years and must complete continuing-education hours.

What an EA can do

  • Prepare and sign US tax returns of any type
  • Represent taxpayers before the IRS at any level (audit, collections, appeals)
  • Issue professional opinions on US federal tax matters

Why BorderFile uses EAs (and CPAs)

Both have federal representation rights before the IRS. Both can sign your 5472. For most of our customers an EA is the lead signer; CPAs come in for engagements that touch state issues or audit review.

See also: CPA.

This is not tax advice. See the disclaimer.

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