History of Enrolled Agents

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 law 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. 

Today Enrolled Agents are the only Tax Professionals licensed by the United States Treasury Department to represent taxpayers for all tax issues.  The National Association of Enrolled Agents (NAEA) is the official organization for Enrolled Agents and 'Powers America's Tax Experts'.  You can locate an Enrolled Agent near you at www.naea.org.