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Free Lambers WA Review Special Edition Practice Exam Bundle - An Enrolled Agent (EA) is a federally-authorized tax practitioner who has technical expertise in the field of taxation and who is empowered by the U.S. Department of the Treasury to represent taxpayers before all administrative levels of the Internal Revenue Service for audits, collections, and appeals. Only Enrolled Agents are required to demonstrate to the IRS their competence in matters of taxation before they may represent a taxpayer before the IRS. Unlike attorneys and CPAs, who may or may not choose to specialize in taxes, all Enrolled Agents specialize in taxation. Enrolled Agents are the only taxpayer representatives who receive their right to practice from the U.S. government (CPAs and attorneys are licensed by the states) and are unrestricted as to which taxpayers they can represent, what types of tax matters they can handle, and which IRS offices they can practice before.

The EA Exam consists of three parts:
  • Part 1 - Individuals
  • Part 2 - Businesses
  • Part 3 - Representation, Practices and Procedures

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ExamForce, Lambers EA Review Special Edition Practice Exam Bundle, CPA, Taxes, collections
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