PAM COLLER, E.A.
What is an Enrolled Agent?
An EA is an individual who has demonstrated technical competence in the field of taxation and can represent taxpayers
before all administrative levels of the Internal Revenue Service.
"Enrolled" means EAs are licensed by the federal government. "Agent" means EAs are authorized to appear in place of the
taxpayer at the Internal Revenue Service. Only EAs, attorneys and CPAs may represent taxpayers before the IRS.
EAs advise, represent and prepare tax returns for individuals, partnerships, corporations, estates, trusts and any entities
with tax-reporting requirements. EAs' expertise in the continually changing field of tax law enables them to effectively
represent taxpayers audited by the IRS.
Only EAs are required to demonstrate to the Internal Revenue Service their competence in matters of taxation before
they may represent a taxpayer before the IRS. Unlike attorneys and CPAs, who may or may not choose to specialize in taxes,
all EAs specialize in matters of taxation. EAs are also the only taxpayer representatives who receive their right to practice
from the United States government. (CPAs and attorneys are licensed by the states.)
EAs are required to abide by the Standards of Ethical Conduct as published in U.S. Treasury Department Circular 230.
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