EA is the professional designation for an Enrolled
Agent. After the Civil War, many citizens had problems settling claims
with the government for horses and other property confiscated for use in the
war effort. After many petitions and much pleading, Congress in 1884
endowed Enrolled Agents with 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 the 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, EAs 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 furthered the
passage of legislation and administrative rules that benefit both tax
practitioners and ordinary citizens.
IRS Circular 230 Disclosure
Pursuant to the requirements of the Internal Revenue Service Circular 230, we inform you that, to the extent any advice relating to a Federal tax issue is contained in this communication, including in any attachments, it was not written or intended to be used, and cannot be used, for the purpose of (a) avoiding any tax related penalties that may be imposed on you or any other person under the Internal Revenue Code, or (b) promoting, marketing or recommending to another person any transaction or matter addressed in this communication.
Pursuant to the requirements of the Internal Revenue Service Circular 230, we inform you that, to the extent any advice relating to a Federal tax issue is contained in this communication, including in any attachments, it was not written or intended to be used, and cannot be used, for the purpose of (a) avoiding any tax related penalties that may be imposed on you or any other person under the Internal Revenue Code, or (b) promoting, marketing or recommending to another person any transaction or matter addressed in this communication.
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