EPL Tax Group, LLC

What's an Enrolled Agent?

Current meaning:

Enrolled Agent is a designation issued by the Internal Revenue Service to individuals who have passed a two day exam covering the Federal treatment of corporate, partnership, business, individual,  fiducial, eatate, gift, and  payroll taxes.  They are issued a "Treasury Card" that allows them to represent the taxpayer before the Internal Revenue Service at all levels of participation except the tax court.

Pre Internal Revenue Code:

The E.A. profession dates back to 1884 when, after questionable claims had been presented for Civil War losses, Congress acted to regulate persons who represented citizen in their dealings with the US Treasury Department.  After  the 1890's their services were seldom called for.  In 1913  Congress enacted the Internal Revenue Code to implement the first of the income tax laws. They called upon the Enrolled Agents to help train the public about this new method of raising revenue.