IRS Special Enrollment Agent Examination -part 3 : Representation, Practice & Procedures Review, Paperback by Koo, James, ISBN 1505934885, ISBN-13 9781505934885, Like New Used, Free shipping in the US
EA(Enrolled Agents) are the only tax professionals enrolled by the Internal Revenue Service to represent taxpayers before the IRS. CPAs or attorneys are licensed by their own states. The history of Enrolled Agents dates back to 1884 when Congress authorized the profession. Because Enrolled Agents are enrolled by the Federal Government, not the states, they can practice anywhere in the United States. Unlike CPAs or attorneys, Enrolled Agents always specialize in taxation.
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