"The Taxpayer's Tax Experts"
What is an Enrolled Agent?
Enrolled Agents (EAs) are individuals with demonstrated technical proficiency in
taxation who can represent taxpayers before all administrative levels of the Internal
Revenue Service.
How can EAs help Taxpayers?
EAs are equipped to handle the most complex tax returns for individuals, partnerships,
corporations, or other tax entities.
What differentiates EAs from other tax practitioners?
EAs are required to demonstrate expertise in matters of taxation before they may
represent taxpayers before the IRS. Unlike CPAs or Attorneys, who mayor may not
choose to specialize in taxes. All EAs specialize in taxation. EAs are the only
tax practitioners who obtain their right to practice from an agency of the United
States Government. CPAs and Attorneys are licensed by individual estates.
How does one become an EA?
An individual can become an EA in one of two ways:
Perhaps the most well-known is completing the rigorous two-day IRS Special Enrollment
Examination. This exam probes taxation of individuals, corporations, partnerships,
estates and trusts, procedures and ethics. Successful candidates must also undergo
a background check conducted by the IRS.
The second way is through application based upon employment with the IRS.
Are EAs required to remain current in taxation?
EAs are unique as the ONLY group of tax practitioners required to maintain their
credentials by earning (72 hours) continuing education in taxation.
Are EAs bound by any Ethical Standards?
EAs must abide by the standards of ethical conduct contained in the U.S. Treasury
Department Circular 230. EAs found to be in violation of the provisions contained
in circular 230 may be suspended or disbarred.
ELECTRONIC FILING
What is E-File?
A simple definition of E-file is an individual tax return being sent directly to
the IRS mainframe computer by an IRS Authorized E-Filer. The transmission and processing
of an individual tax information is done completely by an authorized tax professional
and is sent directly to the IRS main computer. In 2004, nationwide, there were more
than 61,171,386 tax returns E-filed.
How Does E-file work?
- We must complete and prepare your tax form for you.
- You must sign IRS form 8879 and Massachusetts State form 8453. These forms authorize
us to E-File your tax forms.
- Once we receive the signed Authorization forms and payment for our services, we
then electronically transmit your tax returns to the IRS and MA if applicable.
- IRS acknowledges receipt of the return and sends an acknowledgment back to us stating
whether they have accepted or rejected your tax return. The IRS normally rejects
a tax return because a social security number and/or a last name is inconsistent
with how it appears on your social security card.
- If the IRS rejects your tax return, we will correct the information and retransmit
the tax returns to the IRS.
Who Can E-File?
Just about everyone who is filing an individual federal tax return can E-file. One
return that cannot be E-filled is the Amended Tax Form lO40X.
In 2005, the state of Massachusetts made it mandatory that large professional tax
preparers must E-file all MA State tax forms.
What Are the Benefits of E-Filing?
- Quicker Tax Refund
- Quicker Processing
- Reduced Chance of an Audit
- Direct Deposit of Refunds
- Acknowledged Return Acceptance
- Enhanced Customer Service
