Three kinds of professionals may represent you before the IRS under Treasury Department Circular 230 (31 CFR 10.3): attorneys, certified public accountants, and enrolled agents.
| Enrolled Agent | Tax Attorney | CPA | |
|---|---|---|---|
| May represent you before the IRS | Yes | Yes | Yes |
| How they qualify | Passed an IRS exam on tax law, or former IRS employment | Law license and bar admission | State CPA license |
| Focus | Federal tax | Law, including court and legal advice | Accounting, tax and audits |
Which one fits your case
- Collection problems (payment plan, levy, lien, garnishment, unfiled returns): an enrolled agent works only in tax and handles these every day.
- Criminal tax exposure or a court case: you need an attorney.
- Bookkeeping, financial statements, audits of a business: a CPA.
Peter Kici is an Enrolled Agent, federally authorized to represent taxpayers before the IRS, and a Marine Corps veteran. If your situation needs an attorney, he will tell you so.
Read the IRS page on enrolled agents.
Call (407) 531-8705 Monday to Saturday, 7 AM to 5 PM, or request a free consultation. Bring us the IRS notice and we handle it.
