The History of Enrolled Agents
M&M helps businesses and individuals nationwide fix their back-tax problems by negotiating payment solutions with the IRS. Our teams are headed by Enrolled Agents, who like attorneys and CPAs, have unlimited practice rights before the IRS. This means M&M is not restricted as to which taxpayers we may represent and what types of tax matters we may handle.
Enrolled Agents are tax professionals with unlimited practice rights, granted by the United States Treasury. Contrary to what you may hear, you don’t need an overpriced tax attorney to represent you before the IRS when you owe back taxes.
The history of Enrolled Agents began in 1884 with the Enabling Act, also known as the Horse Act. After the Civil War, Americans had difficulty settling disputes with the federal government over horses and other property, confiscated for use in the war effort. Horses, a hot commodity at the time, were the number one claim. The government had issues with fraudulent claims, often made by unscrupulous agents of ordinary citizens. It became such a problem that Congress decided to regulate the agents. A standard was created, and those who passed the requirements were known as Enrolled Agents.
EA's go from horses to tax representation
In 1913, the 16th Amendment to the Constitution allowed for the installation of permanent income tax, and the Enrolled Agents role was expanded to include relief from income taxes that had become excessive. Until 1936, attorneys and CPAs were required to pass the Enrolled Agent exam to represent a taxpayer before the IRS. Today, only attorneys, CPAs and Enrolled Agents may represent taxpayers before the IRS.
To become an Enrolled Agent, candidates must pass a challenging three-part exam. Historically, less than one-third of test-takers pass the exam to become Enrolled Agents. Those who do pass are required to obtain at least twenty-four hours of continuing education credits yearly to maintain their status, that’s seventy-two hours during a three-year cycle.
M&M's Enrolled Agents maintain a higher standard
M&M’s Enrolled Agents are members of the National Association of Enrolled Agents (NAEA), which helps us maintain our place at the top of the tax resolution industry. NAEA holds M&M’s tax experts to a high standard of ethics, knowledge and professionalism. All our Enrolled Agents are trained in M&M’s Tax Resolution System, and are required to complete continuing professional education that exceeds regulatory standards, bringing us to 30 credits each year.
If you owe income tax personally or payroll tax through your business, M&M’s Enrolled Agents can help. We have a proven track record of resolving IRS and State tax liabilities, releasing levies and garnishments, securing monthly Installment Agreements, and preparing Offers in Compromise. Contact us here, or call us at 866-487-5624 to find out how M&M’s Enrolled Agents can help you.