An Enrolled Agent has earned the privilege of representing taxpayers before the Internal Revenue Service. Enrolled Agent status is the highest credential the IRS awards. Enrolled Agents, like attorneys and Certified Public Accountants (CPAs), have unlimited practice rights, meaning they can represent all taxpayers, handle all tax matters, and represent taxpayers before any IRS office.

A person can become an Enrolled Agent in one of two ways: having experience as an IRS employee or passing a three-part comprehensive exam. The exam covers proficiency in tax planning for individual and business returns and representation practices and procedures.

Additionally, to become an Enrolled Agent, a person needs to apply for enrollment and pass a suitability check, which includes a review of the person’s tax compliance and criminal background.

Once a person is an Enrolled Agent, they maintain their status with the IRS by completing 72 hours of continuing education every three years and following IRS ethical standards.

Kostenborder Tax & Accounting is an Enrolled Agent

Jenna Kostenborder is an Enrolled Agent. Contact Kostenborder Tax & Accounting today to assist with tax strategies, prepare tax returns, or navigate an IRS audit for you or your business.