Look for the words Enrolled Agent, Enrolled to Represent Taxpayers Before the IRS and the EA designation. This privilege allows confidentiality between the taxpayer and the Enrolled Agent under certain conditions. The privilege applies to situations where the taxpayer is being represented in cases involving audits and collection matters. It is not applicable to the preparation and filing of a tax return. The new privilege does not apply to state tax matters, although a number of states have an accountant-client privilege.
Tax laws are subject to change at any time.
Consult your local Enrolled Agent for the latest information. Please Note This information is provided to you by NAEA for use as general guidance. The association is not engaged in rendering specific legal, tax or accounting advice. Only a qualified professional with all the facts at his or her disposal can determine the appropriateness of the application of any law to a given fact situiation. If assistance is required, an EA should be consulted.