Enrolled Agent Law and Legal Definition
An enrolled agent is a tax law specialist who represents taxpayers in disputes with the Internal Revenue Service (IRS). An enrolled agent may represent taxpayers before all administrative levels of the Internal Revenue Service. Enrolled agents advise, represent and prepare tax returns for individuals, partnerships, corporations, estates, trusts and any entities with tax-reporting requirements.
In order to become certified in advising and representing individuals in matters before the IRS, enrolled agents must pass a Treasury Department tax exam or have been employed at the Internal Revenue Service for a minimum of five years in a job where he/she regularly applied and interpreted the provisions of the Internal Revenue Code and regulations Enrolled agents can make claims against the government on behalf of taxpayers.