When it comes to tax matters, the rules can be complex and the consequences of mistakes significant. From audits to appeals, having the right professional by your side can make all the difference. One group of professionals uniquely authorized to represent taxpayers before the Internal Revenue Service (IRS) are Enrolled Agents (EAs).
At Champagne Law Firm, we often work alongside tax professionals, including Enrolled Agents, to help clients protect their financial interests and navigate both legal and tax-related challenges.
What Is an IRS Enrolled Agent?
An Enrolled Agent is a tax professional licensed by the U.S. Department of the Treasury. Unlike CPAs or attorneys, whose licenses are issued by individual states, Enrolled Agents hold a federal license that allows them to practice in all 50 states.
They are the only federally licensed tax practitioners who specialize exclusively in taxation and have unlimited rights to represent taxpayers before the IRS. You can learn more about their role directly from the IRS – Enrolled Agents page.
How Does Someone Become an Enrolled Agent?
There are two paths to becoming an Enrolled Agent:
- Examination Path
- The individual must pass a rigorous three-part exam known as the Special Enrollment Examination (SEE).
- The exam covers all aspects of federal tax law, including individual and business returns, ethics, and representation.
- IRS Experience Path
- Former IRS employees who have worked in certain positions for at least five years may qualify for EA status without taking the exam, provided their work gave them expertise in applying the tax code.
In both cases, candidates must pass a background check and adhere to ethical standards. Enrolled Agents are also required to complete continuing education each year to maintain their credentials, as outlined by the National Association of Enrolled Agents (NAEA).
What Can Enrolled Agents Do?
Enrolled Agents have unlimited practice rights before the IRS, similar to attorneys and CPAs. This means they can:
- Represent taxpayers in audits, collections, and appeals.
- Prepare tax returns for individuals, businesses, estates, and trusts.
- Provide expert tax advice and planning strategies.
- Negotiate payment plans, penalty abatements, and offers in compromise with the IRS.
Because their sole focus is taxation, many individuals and businesses turn to Enrolled Agents for specialized assistance with complex or high-stakes tax issues.
Why Work with an Enrolled Agent?
For many taxpayers, an EA can be an invaluable resource, especially when:
- Facing an IRS audit or collection action.
- Needing help with back taxes or penalties.
- Navigating business tax issues across state lines.
- Seeking proactive tax planning strategies to minimize liability.
Working with an EA ensures you’re dealing with someone whose entire career is dedicated to mastering federal tax law.
How Champagne Law Firm Fits In
While Enrolled Agents focus exclusively on tax matters, attorneys provide broader legal services that may overlap with tax issues—such as estate planning, business succession, or litigation. At Champagne Law Firm, we often collaborate with EAs, CPAs, and financial advisors to deliver comprehensive solutions that protect both your legal and financial interests.
Attorney Kelly Champagne-Deutekom brings a unique perspective as both a former financial advisor and a practicing attorney. Her dual background allows her to create strategies that are not only legally sound but financially forward-thinking. When paired with the expertise of an Enrolled Agent, clients benefit from a team approach that ensures every angle—legal, financial, and tax-related is covered.
Final Thoughts
Tax issues can quickly become overwhelming, but you don’t have to face the IRS alone. Enrolled Agents are federally licensed experts who stand ready to represent taxpayers in even the most complex situations. When combined with the legal guidance of a trusted attorney, you gain a powerful team dedicated to safeguarding your assets and peace of mind.
Contact Champagne Law Firm today to learn more about how we work with tax professionals, including IRS Enrolled Agents, to deliver complete solutions for individuals and businesses across Tennessee.
