Patti Ryan, EA - IRS Tax Representative
I became an IRS-licensed Enrolled Agent in 1991 after first being able to demonstrate my proficiency in federal tax planning, individual and business tax return preparation as well as representation of my clients in tax-related matters before the IRS.
As such, I may generally represent any taxpayer regarding any tax matter before any IRS agent or office. This is also known as unlimited practice rights within the purview of this federal agency.
As an Enrolled Agent, I not only prepare tax returns for individuals, partnerships, corporations, estates, trusts, or any entities with tax-reporting requirements.
I also specialize in helping people and companies who have either not filed their tax returns or who been informed that they owe taxes.
In other words, I have the authority to represent delinquent taxpayers with serious tax problems, but would naturally prefer it if you came to me before such problems arose.
Enrolled agents are best known for being professional tax experts who also have the capability and legal right to assist taxpayers with tax planning and representation before the IRS.
An Enrolled Agent (EA) is a federally-authorized and licensed tax practitioner who has first demonstrated technical expertise in the field of taxation and then been empowered by the United States Department of the Treasury to represent taxpayers before all administrative levels of the Internal Revenue Service for audits, collections and appeals.
While just about anyone can prepare a tax return, when things go wrong you’ll more than appreciate having a certified professional sitting next to you in a stark cubicle after an IRS agent has “requested your appearance” in their office tower wanting to “discuss” your past returns.
Unlike attorneys and CPAs, who may or may not choose to specialize in taxes, and are licensed at a State level, all EAs specialize in taxation and are the only taxpayer representatives who receive their right to practice directly from the Federal government.
As well, only Enrolled Agents are required to demonstrate their competence in matters of taxation before they may represent a taxpayer appearing before the IRS.
The EA credential is earned in one of two ways: An individual must study for and pass a comprehensive three part tax code Special Enrollment Examination taken over two days which covers the highly varied and complex field of taxation related to individuals, corporations, partnerships, estates and trusts. They must also be proficient with procedures and ethical standards. That’s how I qualified.
Alternatively, an individual may become an EA based on employment at the Internal Revenue Service for a minimum of 5 years in a position where they had regularly applied and interpreted the provisions of the Internal Revenue Code and its regulations.
Thereafter, each enrolled agent is required to take at least 72 hours of continuing professional education every three years.
Due to the expertise required to become an enrolled agent and the ongoing requirements needed to maintain one’s license, there are a limited number of practicing enrolled agents.
As a small private practice, I am devoted to helping people, small and large businesses, as well as municipalities, villages, towns or cities with their tax problems by staying up to date with the continuous and increasingly complex tax law provisions and policy changes.
Notably, I will not ever farm out my important tax preparation work to offshore facilities as has become so common with larger firms in recent years.
As a candidate of the Enrolled Agent program I was subjected to a rigorous background check conducted by the Internal Revenue Service and was thereafter bound by the ethical standards provisions of U. S. Treasury Department Circular 230. Any Enrolled Agent found to be in violation of the provisions may be either suspended or disbarred.
Such stringent requirements, along with my Enrolled Agents' expertise in the continually changing filed of taxation has enabled me to effectively and professionally represent taxpayers who have been selected to be audited by the IRS.
In the vast majority of cases, as an enrolled agent I can help you in virtually every area of the Internal Revenue Service such as collection problems but, when faced with a criminal matter, it may well be in your best interest to contact a tax attorney rather than any another type of tax professional such as myself.
So, whether you feel you might be in trouble with Uncle Sam or not, give me a call. I'd love to help you stay compliant with the latest tax rules and regulations.