In short
An enrolled agent is a tax practitioner licensed by the Internal Revenue Service, by passing an exam or through qualifying employment at the agency, with unlimited rights to represent taxpayers before the agency, as attorneys and certified public accountants have.
Key takeaways
- Enrolled agents are subject to Circular 230.
- They must complete 72 hours of continuing education every 3 years.
- Unenrolled preparers have only limited representation rights.
Where it's tested
REG: Circular 230 & Practitioner Ethics — study notes, a five-minute revision sheet and practice questions.
Practise: 3 questions
Question 1 of 3 · 0 answered
A CPA discovers that a client's previously filed return contains a material error. Under Circular 230, what must the CPA do?