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Federal tax representation explained

What Is an Enrolled Agent?

An Enrolled Agent is a tax professional authorized at the federal level to practice before the Internal Revenue Service. The credential is specifically relevant when a taxpayer needs help beyond ordinary return preparation.

Federal Authorization

An Enrolled Agent, commonly abbreviated EA, is a federally authorized tax practitioner who may represent taxpayers before the Internal Revenue Service.

Unlimited Representation Rights

Enrolled Agents, Certified Public Accountants and attorneys have unlimited representation rights before the IRS. They may represent taxpayers in examinations, collections and appeals.

Audits and Examinations

An EA may communicate with the IRS, help organize responses and represent a properly authorized taxpayer during an examination.

Collections

Representation may involve reviewing account information, addressing balances and evaluating collection alternatives based on the taxpayer's facts and IRS requirements.

Appeals

An EA may represent taxpayers in eligible administrative appeals and federal tax disputes, subject to applicable procedures and deadlines.

Preparation vs. Representation

Tax preparation focuses on accurately preparing and filing returns. Taxpayer representation focuses on assisting a taxpayer in an existing matter with the IRS. Some situations require both services.

Why Choose an Enrolled Agent for an IRS Problem?

A taxpayer may choose an Enrolled Agent when they want a practitioner whose federal credential includes representation before the IRS. The right professional depends on the matter, and EAs, CPAs and attorneys each play important roles in tax practice.

Work With an Enrolled Agent at McNeel CPA

William K. McNeel, EA focuses on federal tax representation while working alongside the established tax, accounting and payroll practice led by Billy Gene McNeel, CPA.