What is an Enrolled Agent?

Enrolled Agent (EA) is a professional who has earned the privilege of representing taxpayers before the IRS in all matters of taxation. Enrolled Agent status is the highest credential the IRS awards for representation.

An EA understands and applies the most up-to-date tax information for every year (as they change annually) and he can converse with the IRS on conflict resolution on your behalf.

Professionals who obtain this elite status must adhere to ethical standards and complete 72 hours of IRS continuing education courses every three years.

Enrolled agents like attorneys or certified public accountants have unlimited practice rights before the IRS.
Enrolled Agents carry no restrictions in representation before the IRS; this includes:

  • Who we are allowed to represent
  • Allowed to represent any tax matter/conflict in question
  • Point of contact with any IRS department for the client on all tax matters in review or audit
  • Request abatement of penalties and interests on your behalf (meaning this may save you money if agreed upon)


J.B Moore Tax Resolution Service can represent your case before the Federal and State Revenue Department’s; regardless of who prepared your tax return. We have national experience in assisting clients throughout the U.S. and active military who are deployed.
We represent clients on a variety of tax issues and represent you through the dispute process ranging from the collection action to administrative appeal.

  • Ever-changing tax codes on the national and state level is not for the faint of heart when preparing annual taxes. Errors can occur without the up-to-date information of a tax specialist. Those simple errors whether by software generated taxes or miscommunication with your tax specialist can put you under the IRS microscope, which can begin the process of penalties and interest prior to you receiving notification.


Regardless of how your tax returns were prepared; the IRS has three (3) years from the due date of return to assess any additional taxes. It is important to retain all records for the filed tax returns for the past 3 years.

Authorized Conflict Representation = IRS Enrolled Agent

Question …. When do you find a tax conflict professional for representation?

As a taxpayer you have the right to retain an authorized representative when dealing with the IRS.
Selections include, a tax attorney, a certified public accountant or and IRS Enrolled Agent to represent you in all conflicts before the IRS. 


  • This includes phone conversations, review of conflict (irregularities), interviews and requesting abatement in penalties and interests, and if necessary legal representation in tax court.
  • Taxpayer representation is the process of assisting a client in dealing with the various tax departments, negotiating payment plans, possible abatement of penalties and interest if the foundation of the tax conflict is an error that will be corrected.
  • Once you acquire legal representation no one from the IRS may contact nor speak with you. Your legal representative is now your point of contact in all matters of communication on your behalf with the IRS. 


Answer…. Immediately with the first letter of communication from the IRS. The IRS is informing you there is a conflict somewhere in your filed tax documents.

  • You have signed and submitted a legal federal document declaring that all information is accurate and correct. The burden of all information submitted is your legal responsibility; whether prepared by you or a tax preparation entity.
  • Once submitted and accepted by IRS the validation of information begins. If there are discrepancies/conflicts, your document is flagged in the computer software for further inspection. If there is an irregularity a letter is generated, and the penalties and interest begin immediately.