Nicholas Hartney, E.A.©

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.  So with that said, what exactly is an “Enrolled Agent”? “Enrolled” means to be licensed to practice by the federal government, and “Agent” means authorized to appear in the place of the taxpayer at the IRS. Only Enrolled Agents, attorneys, and CPAs may represent taxpayers before the IRS. The Enrolled Agent profession dates back to 1884 when, after questionable claims had been presented for Civil War losses, Congress acted to regulate persons who represented citizens in their dealings with the U.S. Treasury Department. How does one become an Enrolled Agent? The license is earned in one of two ways, by passing a comprehensive examination which covers all aspects of the tax cod

Was also able to negotiate with this client's Revenue Officer (RO) to avoid the dreaded trust fund recovery penalty that the Revenue Officer's are being directed to assess on all quarterly payroll (941) liabilities on the individual of the business whom it deems willful and responsible for the non-payment of the trust fund portion of the tax (the amount withheld from the employee's wages).  

I was successfully able to have this client's business account placed into uncollectible status after being on the case for less than 30 days (started July 15th and had the case in uncollectible status by August 5th) after pushing the Revenue Officer and the Taxpayer Advocate to approve the uncollectible status due to the client's bank demanding the case be resolved before my client's home was foreclosed upon (qualified for a loan modification under Obama's HAMP Program).