Anderson & Gilbert
333 Washington St.
Keene, NH 03431

tel: (603) 357-1928
fax: (603) 357-5024

anderson@taxfolks.net

Enrolled Agents

What is an Enrolled Agent?

To become an Enrolled Agent, one must demonstrate special competence in tax matters by passing an extensive, four-part examination administered by the IRS. Areas tested include: individual income taxes; sole proprietorships and partnerships; corporations, fiduciaries, estate and gift tax, and trusts; ethics, record keeping procedures, appeal procedures, exempt organizations, retirement plans, practitioner penalty provisions, research materials and collection procedures.

Enrolled Agents must also pass a background check to ensure that they have not engaged in any conduct that would justify the suspension or disbarment of an attorney, CPA, or Enrolled Agent from practice before the IRS.

Once you have been enrolled to practice before the IRS, you are required to complete a total of 72 hours of continuing professional education (CPE) with a minimum of 16 of those hours in each year of the three-year enrollment cycle. An Enrolled Agent's enrollment to practice is renewable every three years.