Our license: Enrolled Agent
Phillip is an Enrolled Agent, or EA. That’s a federal license to represent people before the IRS.
The name trips people up. “Agent” makes it sound like we work for the IRS. We don’t. We work for you. The license means the IRS tested him and lets him stand in for you.
How the license is earned
The license comes from the IRS’s Office of Enrollment. To earn it, a person has to do three things.
- Pass a three-part exam. It’s called the Special Enrollment Examination. It covers taxes for people, taxes for businesses, and how to represent someone before the IRS. All three parts have to be passed within three years.
- Pass a background check. The IRS checks your own taxes. You must have filed all your returns and paid what you owe. There’s also a criminal background check.
- Keep learning. Phillip takes 72 hours of classes every three years. That’s at least 16 hours each year, with 2 hours on ethics every year.
What it lets him do
An EA has unlimited rights to represent you before the IRS. That’s the same level as an attorney or a CPA. Phillip can deal with any IRS office for you, on any tax matter. That means audits, collections, and appeals.
Once you sign a form that lets us represent you, the IRS deals with us. You don’t have to take their calls.
Phillip’s extra training
Phillip has two more credentials. Both are about one thing: fixing IRS problems.
Certified Tax Resolution Specialist
This comes from the American Society of Tax Problem Solvers. Only attorneys, CPAs, and EAs can earn it. It takes more than 50 hours of training on dealing with the IRS. There are 15 courses, a test after each part, and a final exam. To keep it, Phillip takes at least 12 more hours of classes each year.
NTPI Fellow
NTPI stands for the National Tax Practice Institute. It’s run by the National Association of Enrolled Agents. The program has three levels. They cover IRS collections, settlement offers, appeals, penalty relief, and help for spouses. You earn the title of Fellow by finishing all three. Only attorneys, CPAs, and EAs can sign up.
When you really need a tax attorney
Most IRS problems don’t need a lawyer. But two kinds do.
- A possible tax crime. If the IRS is looking into a tax crime, call a tax attorney right away. Only an attorney can defend you in a criminal case. If we ever see signs of this, we’ll tell you.
- A trial in Tax Court. We can’t argue cases in Tax Court. If your case goes there, we coordinate with an attorney admitted there. We can still help protect your right to get there.
If you don’t need us, we’ll say so. If you need someone else, we’ll say that too.
Check us yourself
Don’t just take our word for it. The IRS keeps a free public list of licensed tax pros. You can search it here: the IRS’s Directory of Federal Tax Return Preparers. You’ll also find it on the IRS’s Choosing a tax professional page.
Phillip is also listed in the National Association of Enrolled Agents’ Find a Tax Expert directory.