Phone:  708.328.3569

Fax:  708.328.3570

E-Mail:  Mike@Koziol.tax

What is an "Enrolled Agent"?
Enrolled Agents (EAs) are Tax Experts. EAs are the only federally licensed tax practitioners who specialize in taxation and also have unlimited rights to represent taxpayers before the IRS.

What does the term Enrolled Agent mean?
“Enrolled” means to be licensed to practice by the federal government, and “Agent” means authorized to appear in the place of the taxpayer before the IRS. Only Enrolled Agents, attorneys, and CPAs have unlimited rights to represent taxpayers before the IRS. The Enrolled Agent profession dates back to 1884 when, after questionable claims had been presented for Civil War losses, Congress acted to regulate persons who represented citizens in their dealings with the U.S. Treasury Department.


What are the differences between Enrolled Agents and other tax professionals?
Only Enrolled Agents are required to demonstrate to the IRS their competence in all areas of taxation, representation and ethics before they are given unlimited representation rights before IRS. Unlike attorneys and CPAs, who are state licensed and who may or may not choose to specialize in taxes, all Enrolled Agents specialize in taxation.

Are Enrolled Agents bound by any ethical standards?
Enrolled Agents are required to abide by the provisions of the Department of Treasury’s Circular 230, which provides the regulations governing the practice of Enrolled Agents before the IRS.


Are Enrolled Agents required to take continuing education?
In addition to the stringent testing and application process, the IRS requires Enrolled Agents to complete 72 hours of continuing education, reported every three years, to maintain their Enrolled Agent status. Because of the expertise necessary to become an Enrolled Agent and the requirements to maintain the license, there are only about 46,000 practicing Enrolled Agents.

How does one become an Enrolled Agent?
The license is earned in one of two ways, by passing a comprehensive examination which covers all aspects of the tax code, or having worked at the IRS for five years in a position which regularly interpreted and applied the tax code and its regulations. All candidates are subjected to a rigorous background check conducted by the IRS.

How can an Enrolled Agent help me?
Enrolled Agents advise, represent, and prepare tax returns for individuals, partnerships, corporations, estates, trusts, and any entities with tax-reporting requirements. Enrolled Agents’ expertise in the continually changing field of taxation enables them to effectively represent taxpayers at all administrative levels within the IRS.

Privilege and the Enrolled Agent
The IRS Restructuring and Reform Act of 1998 allow federally authorized practitioners (those bound by the Department of Treasury’s Circular 230 regulations) a limited client privilege. This privilege allows confidentiality between the taxpayer and the Enrolled Agent under certain conditions. The privilege applies to situations in which the taxpayer is being represented in cases involving audits and collection matters.


  • Income tax preparation
  • Electronic filing (E-file)
  • Year-round tax consultation
  • Check writing
  • Bookkeeping services
  • Bank and credit card reconciliations
  • On-site or remote assistance
  • Budgeting and account analysis
  • Cash flow management
  • Special financial projects
  • Assist with home loans or re-fi's
  • Personal financial assistant
  • No inquiry too big or small

Personal Services

  • Taxes:  payroll, sales, income
  • Corporation formation and setup
  • Year-round tax consulting
  • Process analysis and consulting
  • Financial statement consultation
  • Bookkeeping services
  • Certified in multiple QuickBooks versions
  • Preparation of year-end W-2s and 1099s
  • Check writing
  • Bank and credit card reconciliations
  • On-site or remote assistance
  • Budgeting and account analysis
  • Cash flow management

Business Services

To provide clients with superior personalized tax, accounting and consulting services characterized

by passion, knowledge and professionalism while assisting clients in identifying and achieving their financial goals and dreams.


Values

  • Faith
  • Integrity
  • Respect
  • Quality
  • Professionalism



Mission & Values

Michael Koziol, EA