Because a multitude of factors exist in any dispute with the IRS, a taxpayer deserves representation by the most experienced tax practitioner for the particular contested issue. The stakes are very high in a proceeding with the IRS. Even simple administrative controversies demand attention from a representative with extensive Enrolled Agent education and work history concerning the specific matter under consideration.
The right Enrolled Agent for a given task is capable of identifying applicable elements from the Tax Code. Armed with a well-designed interpretation of facts, an EA gives the taxpayer a superior chance of successful argument before the IRS. Often, a taxpayer doesn’t always target an Enrolled Agent search toward locating the EA possessing optimal expertise over a given matter. Therefore, EAs – as well as other types of tax practitioners – wisely unite to direct every taxpayer to the most knowledgeable professional for each situation.
Although every EA has solid general expertise, an Enrolled Agent career may focus on distinctive tax matters. For example, some EAs have practices in communities where the majority of the clientele are retired investors. Other EAs deal primarily with taxpayers who have business interests. A few EAs serve mostly taxpayers in specific industries.
One of the advantages to joining an Enrolled Agent association is gaining familiarity with other EAs. Rather than viewing them as competitors, a wise process is discovering their relative strengths. This helps all members direct complex IRS challenges to suitably experienced EA representatives. The result is good service to taxpayers and a positive impact on the EA profession.
Taxpayers also benefit by saving time finding the appropriate representatives for their individual IRS controversies. Not every case is assured of outstanding representation from any EA, CPA, or attorney. Using the wrong choice is costly in several ways. The first concern is the price paid for an inappropriate representative. Second is the potential for lost positioning with the IRS. Examples are legion of foregone opportunities due to a statue of limitations expiration for filing IRS forms.
Tax practitioners who attempt to conduct matters for which they are not ideally equipped perform a disservice to the public. Their poor representation certainly doesn’t build a sound tax operation. Instead, the best path to delivering a future stream of fees is assuring that clients are well served. Competently handled clients provide referrals throughout the network of professionals with EA certification. This process gives all Enrolled Agents cross-referrals. Each EA sends and receives clients.
An extra layer of specialized expertise distinguishes one EA from another. Assuring that every client lands with the Enrolled Agent possessing the best knowledge for the job is an obvious advantage for both taxpayers and their representatives.
Giving away a client may seem counterproductive for an EA, but the act is ultimately rewarded when it results in better representation for the taxpayer. Participation in this system begins with learning more about the abilities of other tax practitioners. A good starting point is checking out the websites of competitors and verifying their memberships in the National Association of Enrolled Agents. Members are likely to focus their annual CE in areas of specialization.
IRS Circular 230 Disclosure
Pursuant to the requirements of the Internal Revenue Service Circular 230, we inform you that, to the extent any advice relating to a Federal tax issue is contained in this communication, including in any attachments, it was not written or intended to be used, and cannot be used, for the purpose of (a) avoiding any tax related penalties that may be imposed on you or any other person under the Internal Revenue Code, or (b) promoting, marketing or recommending to another person any transaction or matter addressed in this communication.