The Tax Professionals
National Association of Enrolled Agents
1120 Connecticut Avenue NW, Suite 460
Washington, DC 20036
202-822-NAEA (6232); 202-822-6270 fax
800-424-4339 (EA referral)
firstname.lastname@example.org • www.naea.org
Tax laws are subject to change at any time. Consult your 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 tax situation. If assistance is required, an enrolled agent should be consulted.
Enrolled Agents (EAs) are federally licensed tax practitioners
who have technical expertise in the field of taxation and are
licensed to represent taxpayers for audits, collections and appeals
before the Internal Revenue Service at all administrative levels.
Enrolled agents are the only tax practitioners required by federal
law to maintain their expertise through continuing professional
education. When you need up-to-date tax assistance, see an
Enrolled Agents – The Tax Professionals
ArE thErE rEAlly thAt mANy tAX chANgEs
EAch yEAr thAt might AffEct mE?
Yes. Only a qualified professional (such as an enrolled agent)
with all the facts at his or her disposal can determine the appro-
priateness of the application of any law to a given situation.
Every year there are numerous changes to the tax laws and
the tax code. IRS Code sections now number from 1 to over
9,800 and encompass more than 11,000 pages. Frequently,
provisions are added while others expire. Some are indexed
for inflation, so they change as well. Some are effective at the
beginning of the year while others become effective on the date
a particular bill or law is signed. The tax code and regulations