[Anonymous]

Should I study and pass the CPA exam before the EA (Enrolled Agent) exam?

[ScarletKnightCPA]

One advantage I've read is that the EA allows you to represent a client in tax court in any state like a tax attorney. With a CPA you are limited to the state that you are licensed in.

I don't know how much of a real advantage this is though.

Far: 76 (Wiley Test Bank)
Aud: 77 (Wiley Test Bank)
Reg: 61, 76 (Wiley book, Wiley Test Bank)
Bec: 86 (Wiley Test Bank)

MBA in progress

[Anonymous]

Scarlet-

Only an attorney may represent a taxpayer in court. A taxpayer is also able to represent oneself before the courts.

As far as administrative proceedings go, a taxpayer may be represented by a CPA, EA, attorney, or an enrolled actuary. There are one or two other types that may represent before the IRS, but it required more reading than I was prepared to do and for all our intents (to become CPAs), the other types are irrelevant.

All the information is available in IRS Circular 230, which may be downloaded directly from the IRS.

[ScarletKnightCPA]

Hi Bill

This website says differently:

“In fact, EAs may take the Tax Court exam and represent taxpayers before the court, without having gone to Law School or sitting for the Bar Exam. Although, I will admit, I know some Enrolled Agents whose reputations are so strong that some Tax Court judges will allow them to represent clients even though they have not taken the Exam. In short, in the eyes of the Internal Revenue Service, we are the nation's tax specialists.”

https://taxmama.com/Articles-Pro/EA_1.htm

“Enrolled Agents are specifically authorized to represent taxpayers before the IRS at all administrative levels, up to, but not including Tax Court. Only attorneys and individuals who have passed the “Tax Court Exam For Non-Attorneys” are authorized to argue cases before Tax Court.

Most Enrolled Agents operate accounting practices and compete directly with CPA's, bookkeepers and other accountant's. Because their enrollment is a federal designation, they can work across state borders, whereas CPA's and attorneys must meet the reciprocity requirements of any state they wish to practice in.”

https://biztaxlaw.about.com/od/helpfrombusinessadvisers/f/eafaq.htm

It looks they need to take an additional exam but they can represent in tax court.

Far: 76 (Wiley Test Bank)
Aud: 77 (Wiley Test Bank)
Reg: 61, 76 (Wiley book, Wiley Test Bank)
Bec: 86 (Wiley Test Bank)

MBA in progress

[rupert]

“Only an attorney may represent a taxpayer in court. “

Not necessarily. Non-attorneys can be admitted to practice before the Tax Court by passing the US Tax Court Non-Attorney Examination.

The exam isn't restricted to Enrolled Agents.

FAR 90 Oct. 6, 2012
AUD 96 Dec. 8, 2012
REG 93 May 30, 2013
BEC 84 Aug. 31, 2013

NIU CPA Review Correspondence and Wiley Test Bank

[Anonymous]

scarlet-

I stand corrected. It looks like just about anyone qualified may represent before the tax courts. From uscourts.gov:

(3) Nonattorney Applicants: An applicant who is not

an attorney at law must, as a condition of being admitted

to practice, file with the Admissions Clerk at the address

listed in paragraph (b) of this Rule, a completed application

accompanied by a fee to be established by the Court.

See Appendix II. In addition, such an applicant must, as

a condition of being admitted to practice, satisfy the Court,

by means of a written examination given by the Court,

that the applicant possesses the requisite qualifications to

provide competent representation before the Court. Written

examinations for applicants who are not attorneys at

law will be held no less often than every 2 years. By public

announcement at least 6 months prior to the date of each

examination, the Court will announce the date and the

time of such examination. The Court will notify each applicant,

whose application for admission is in order, of the

time and the place at which the applicant is to be present

for such examination, and the applicant must present that

notice to the examiner as authority for taking such examination.

[Anonymous]

That was “Practice Before the Court, Admission to Practice and Periodic Fee”. Specifically Title XX, Rule 22 Sec. (A)(3)

Interestingly, I didn't see anything in that text which excludes a CPA from practicing before the courts.

We should consider that while ‘allowed' by law, it may not be in practice. By that I mean, that bar admission could have unreasonably high qualifications or administrative hurdles.

Another thing to consider is that if it gets to court, an EA (or CPA) would probably serve their clients best interests by recommending an experienced tax attorney. It would probably be in THEIR best interest to make a recommend a qualified tax attorney (for future referrals to CPA/EA).

[Tux]

I read about the tax court exam just a few days ago.

If a person is not an attorney, they can take the tax court exam to represent a taxpayer in tax court.

Apparently, it's given about once per year (or 2 yrs?);

you must travel to Washington D.C. to take the exam;

and it has less than 10% pass rate.

Yikes! Not interested in that!

FAR - 86 - 2/27/14
AUD - 75 - 5/29/14
BEC - 80 - 8/31/14
REG - 89 - 2/27/15
Praise Jesus! I'm done!!

Study resources:
Becker
Wiley test bank

[Skynet]

FYI, Having an EA is also a good way to pick up women.

You are talking to a woman and she asks you what you do for a living.

You tell her “I'm an Enrolled Agent.”

She replies “Oh so you are a Secret Government Agent? Like James Bond?”

You reply “Uuh Yeah, I'm a Secret Government Agent.” “I may be gone at times between the beginning of February and the second week of April.”

[jeff]

I didn't even read the username, but when I saw “FYI, Having an EA is also a good way to pick up women”, I knew it was Skynet. 🙂

[Kimboroni]

I just accidentally came across this thread while browsing. Love the last 2 posts!

Anyway, this thread put the idea into my head that maybe I should go for the EA designation. It's an interesting idea. I have the education I need for the CPA, and hopefully have the exam under my belt, so that just leaves the experience. I'm not in a position to get the experience currently, so maybe having the EA would help me move that direction. It looks like the EA does not have an experience requirement, and I am very interested in taxes.

I also probably feel somewhat lost not having something to study for, since I was in school for the last 7 years and then moved right to studying for the CPA exam. I also like having a project to work on– it gives me a sense of direction. So this may fill that need.

Something to contemplate!

AUD 84 (1/9/14-Wiley books/TB + free materials)
FAR 83 (5/21/14-the above + NINJA 10 Pt Combo Lite)
REG 84 (7/9/14-Wiley books/TB + NINJA Audio/FC/Notes)
BEC 76 (10/5/14-Wiley books/TB + NINJA Audio/FC)

Disclaimer: My ninja avatar is not meant to imply that I have any affiliation with this site other than being a forum member. That's a pic of a T-shirt that my daughter gave me for my birthday. 🙂

[Skynet]

Kimboroni, go for it. It is not a difficult exam to pass. All you need is three exams, put in your application, pass the backgorund check, and you are done. Maintaining the license is not expensive either. I maintain mine for about $200 a year. I pay $40 to get all the cpe for the year from a website called Aardvarks cpe. Plus the EA exams are less intensive than REG. They are a breeze compare to REG.

[Anonymous]

what are the differences between the two, in terms of career growth opportunities/ career paths?

[Kimboroni]

Cool, yes, I think I will go for it. Interesting that it is easier than REG.

If I passed BEC, I'll start on EA right away. If I didn't pass BEC, I'll retake it in January, hopefully pass, and then start on the EA in its next testing window after tax season. I think this will be a good interim step for helping me work toward getting my CPA experience.

Weird, I'm excited about another test!

AUD 84 (1/9/14-Wiley books/TB + free materials)
FAR 83 (5/21/14-the above + NINJA 10 Pt Combo Lite)
REG 84 (7/9/14-Wiley books/TB + NINJA Audio/FC/Notes)
BEC 76 (10/5/14-Wiley books/TB + NINJA Audio/FC)

Disclaimer: My ninja avatar is not meant to imply that I have any affiliation with this site other than being a forum member. That's a pic of a T-shirt that my daughter gave me for my birthday. 🙂

[Tux]

Kimboroni –

You might already know this, but –

If you pass BEC, you can start studying and testing for EA before the busy part of tax season. They offer the test in Jan and Feb.

March and April are blackout months.

FAR - 86 - 2/27/14
AUD - 75 - 5/29/14
BEC - 80 - 8/31/14
REG - 89 - 2/27/15
Praise Jesus! I'm done!!

Study resources:
Becker
Wiley test bank

[Kimboroni]

Yes, that's what I was thinking. Thanks, Tux!

Skynet, what is it about the Passkey materials that makes you not recommend them? I was on a budget for my CPA exam materials and went cheap, and would likely do the same for EA.

AUD 84 (1/9/14-Wiley books/TB + free materials)
FAR 83 (5/21/14-the above + NINJA 10 Pt Combo Lite)
REG 84 (7/9/14-Wiley books/TB + NINJA Audio/FC/Notes)
BEC 76 (10/5/14-Wiley books/TB + NINJA Audio/FC)

Disclaimer: My ninja avatar is not meant to imply that I have any affiliation with this site other than being a forum member. That's a pic of a T-shirt that my daughter gave me for my birthday. 🙂

[Author]

Replies