About National Assoc.
Enrolled Agents
About UTSEA
What the Utah Society of Enrolled Agents offers.
Meet the Board
Board contacts and profiles.
Find UTSEA Agents
A list of EA's in the state of Utah.
Agent Web Sites
Expanded profiles and services of individual EA's in Utah.
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Frequently Asked Questions about EA's
What does the term "Enrolled Agent" mean?
How can an Enrolled Agent help me?
Why should I choose an EA who is a member of the National Association of Enrolled Agents (NAEA)?
Are Enrolled agents bound by any ethical standards?
Are EAs required to take continuing professional education?
JOIN the Utah Society of Enrolled Agents
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Only Enrolled Agents are required to demonstrate to the Internal Revenue Service their competence in matters of taxation before they may represent a taxpayer before the IRS.
Unlike attorneys and CPAs, who may or may not choose to specialize in taxes, all EAs specialize in taxation.
EAs are the only taxpayer representatives who receive their right to practice from the United States government.
(CPAs and attorneys are licensed by the states).
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"Enrolled" means EAs are licensed by the federal government. "Agent" means EAs are authorized to appear in place of the taxpayer at the Internal Revenue Service.
Only EAs, attorneys and CPAs may represent taxpayers before the IRS.
The Enrolled Agent profession dates back to 1884 when, after questionable claims had been presented for Civil War losses, Congress acted to regulate persons who represented citizens in their dealings with the Treasury Department.
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EAs advise, represent and prepare tax returns for individuals, partnerships, corporations, estates, trusts and any entities with tax-reporting requirements.
EAs expertise in the continually changing field of tax law enables them to effectively represent taxpayers audited by the IRS.
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NAEA is the organization of and for Enrolled Agents.
Members of NAEA are required to complete a minimum of 30 hours of continuing professional education each year in the interpretation, application and administration of federal and state tax laws in order to maintain membership in the organization.
This requirement surpasses the IRS' required minimum of 16 hours per year.
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EAs are required to abide by the provisions of U.S. Treasury Department Circular 230.
EAs found to be in violation of the provisions contained in Circular 230 may be suspended or disbarred.
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In addition to the stringent testing and application process, EAs are required to complete 72 hours of continuing professional education, reported every three years, to maintain their status.
Because of the difficulty in becoming an Enrolled Agent and keeping up the required credentials, there are fewer than 35,000 active EAs in the United States.
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You must first be a member of the National Association of Enrolled Agents.
The application form can be found at the National web address www.naea.org
Or write to:
National Association of Enrolled Agents
200 Orchard Ridge Drive, Suite 302
Gaithersburg, Maryland 20878
301-212-9608
FAX 301-990-1611
E-mail: info@naea.org
Full Membership is available to all Enrolled Agents -- those licensed to practice before the Internal Revenue Service by either successful completion of the IRS Special Enrollment Examination (SEE) or qualifying IRS experience.
Provisional Membership is available to those who have successfully completed the IRS SEE and are awaiting receipt of a permanent enrollment card.
Associate Status is available to all practitioners governed by Treasury Department Circular 230 -- attorneys, CPAs and Enrolled Actuaries.
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