November 1, 2017

On behalf of over 53,000 enrolled agents, the National Association of Enrolled Agents’ (NAEA) Government Relations Committee finalized the association’s latest version of a white paper on specific reform proposals relating to tax reform while Congress and the Administration deliberate tax reform proposals and before Congress acts and introduces tax reform legislation in 2017. The white paper considers certain Internal Revenue Code (IRC) provisions and makes recommendations for simplification from enrolled agents, America’s only federally licensed tax practitioners who hold unlimited practice rights as Treasury Department Circular 230 practitioners and may represent taxpayers before the IRS in collections, audits and appeals. EAs must also pass a rigorous three-part comprehensive exam on the Internal Revenue Code (IRC) and undergo a tax compliance background check before becoming enrolled to practice before IRS. EAs must complete a minimum of 72 hours of IRS-approved continuing education every three years while abiding by high ethical standards established by Treasury Department Circular No. 230. The enrolled agent credential is the highest-awarded tax credential granted by IRS and the U.S. Treasury Department.

In regards to this white paper, enrolled agents take a practical approach to reforming the tax system. Since NAEA members have assisted in the compilation of these tax reform concepts, the white paper focuses on simplification and reducing burden for our nation’s taxpayers. The current tax system is desperately in need of reform. As specialists in the federal income tax system, enrolled agents look forward to working with the Committee on Ways and Means and Senate Finance Committee to bring about lasting simplification for American taxpayers.