Tax Calendar

Client Information

What is an enrolled agent? ...

An "Enrolled Agent", professionally designated as an "EA", has a history dating back to the Civil War. After the Civil War, many citizens had problems settling claims with the government and other property confiscated for use in the war effort.  After many petitions and much pleading, President Chester A. Arthur signed the enabling act of 1884 giving Enrolled Agents the power of advocacy to prepare claims against the government and to seek equitable justice for the citizenry. For many years, the purpose of the Enrolled Agent was to act in this capacity.

In 1913, when the income tax was passed, the job of the Enrolled Agent was expanded to include claims for monetary relief for citizens whose taxes had become inequitable. As the income tax, estate gift and other sources of tax collections became more complex, the role of the Enrolled Agent increased to include preparation of the many tax forms that were required. Additionally, as audits became more prevalent, their role evolved into taxpayer advocacy, negotiating with the Internal Revenue Service on behalf of their clients.

In 1972, Enrolled Agents united to form a national association to represent the needs and interests of EAs and the rights of taxpayers. That association is today called the National Association of Enrolled Agents. Through their national association and state affiliates, Enrolled Agents have successfully defended their rights to practice and further the passage of legislation and administrative rules that benefit both tax practitioners and ordinary citizens.