Hiring Enrolled Agents, Non-Attorneys and Tax Preparers

Requirements

• Valid PTIN (Preparer Tax Identification Number) issued by the IRS
• One of the following credentials is mandatory:
  • Successfully passed all parts of the Enrolled Agent (EA) Special Enrollment Examination (SEE) and currently in good standing with the IRS; or
  • Successfully passed the IRS Annual Filing Season Program (AFSP) non-attorney exam (Record of Completion required)
• Working knowledge of federal tax law, including preparation of Forms 1040, 1120, 1120S, 1065, and 1041
• Familiarity with multi-state taxation principles and filing requirements
• Proficiency with tax preparation software (e.g., Drake, UltraTax, ProSeries, TaxSlayer Pro)
• Must adhere to IRS Circular 230 practice standards and maintain ethical compliance
• Ability to review, prepare, or assist with IRS correspondence, notices, and resolution efforts under supervision
• Strong written and verbal communication skills with the ability to work independently or collaboratively
• Bilingual proficiency in Spanish is highly preferred
• Must pass identity verification and background check
• Must commit to meeting all filing deadlines and maintaining required continuing education
• Remote positions available; remote candidates must have a secure workstation, reliable internet connection, and ability to maintain client confidentiality in compliance with IRC §7216

Responsibilities for Enrolled Agents (EAs)

• Prepare and file tax returns for individuals, businesses, trusts, and estates
• Represent taxpayers before all divisions of the IRS, including examinations, collections, and appeals
• Respond to IRS notices and correspondence on behalf of clients
• Prepare and submit Forms 2848 (Power of Attorney) and 8821 (Tax Information Authorization)
• Negotiate installment agreements, Offers in Compromise, and penalty abatements
• Provide guidance on IRS compliance issues and tax resolution strategies
• Conduct tax research to resolve complex tax situations
• Advise clients on tax planning strategies to minimize tax liabilities
• Maintain required continuing education to preserve EA status (72 hours every 3 years)
• Keep detailed records of all client interactions and representation activities
• Stay current on tax law changes and IRS procedural updates
• Maintain client confidentiality and adhere to Circular 230 ethical standards

Responsibilities for Non-Attorneys and Tax Preparers (with AFSP Completion)

• Prepare accurate and compliant federal and state tax returns
• Review tax documents and identify applicable credits and deductions
• Provide limited representation before specific IRS functions (revenue agents, customer service representatives, and tax compliance officers) for returns they prepared
• Assist clients with responding to basic IRS notices related to returns they prepared
• Maintain Annual Filing Season Program (AFSP) continuing education requirements
• Stay informed about tax law changes that affect return preparation
• Use tax preparation software efficiently to process returns
• Conduct basic tax research for return preparation issues
• Explain tax obligations and deadlines to clients
• Ensure all documentation is properly organized and stored securely
• Maintain client confidentiality according to IRC §7216 standards
• Complete returns within established deadlines during tax season