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| D. Stussy wrote: - quote - > jake johnson wrote:
The example I mentioned in a response above concerns an> > I'm a candidate for both the EA and CPA. I'm studying for > > the September SEE currently. > > > From what I've read, up to about 7 years ago, the IRS used > > to take away your EA designation once you obtained your CPA > > license. Does anyone know why they would do this? Was it > > thought by the IRS to be redundant to have both > > designations? Isn't one advantage of the EA that it allows > > representation before the Appeals Division whereas a CPA can > > only represent clients only before the Examination and > > Collection Divisions? > It's not redundant. You can practice as an EA anywhere in > the country, but as a CPA only in the state you were > licensed in. [There may be reciprocial licensing for CPA's > with some combinations of states, but you still may have to > pay an additional licensing fee (so I understand)]. There > are other things that a CPA can do that an EA can't (as in > other types of accounting). EA/CPA who is located in UA. I can see now, the virtue of his maintaining his EA status, since he also has clients located in LT. Cheer$, Harlan LUnsford, EA in LA << -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << -------------------------------------------------> |
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| D. Stussy wrote: - quote - > It's not redundant. You can practice as an EA anywhere in
Well, yes and no <grin> . As a taxpayer representative only,> the country, but as a CPA only in the state you were > licensed in. 5 USC 500(c) grants any person licensed as a CPA the right to represent taxpayers before the IRS. Of course, that person likely cannot solicit clients in those other states without being *very* careful about not implying he/she is licensed by the state in question, but status before the IRS is not impacted. And, as I noted in another message, the Arizona Department of Revenue specifically allows as representatives in administrative procedings both EAs and CPAs licensed in *any* U.S. jurisdiction (not just Arizona). So I can indicate I am a federally authorized tax practioner anywhere in the country, and solicit clients on that basis. Depending on the specific rules of the state in question, I may also be able to represent clients before that state's revenue department as well. -- Ed Zollars, CPA Phoenix, Arizona << -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << -------------------------------------------------> |
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| jake johnson wrote: - quote - > I'm a candidate for both the EA and CPA. I'm studying for
It's not redundant. You can practice as an EA anywhere in> the September SEE currently. > From what I've read, up to about 7 years ago, the IRS used > to take away your EA designation once you obtained your CPA > license. Does anyone know why they would do this? Was it > thought by the IRS to be redundant to have both > designations? Isn't one advantage of the EA that it allows > representation before the Appeals Division whereas a CPA can > only represent clients only before the Examination and > Collection Divisions? the country, but as a CPA only in the state you were licensed in. [There may be reciprocial licensing for CPA's with some combinations of states, but you still may have to pay an additional licensing fee (so I understand)]. There are other things that a CPA can do that an EA can't (as in other types of accounting). "Circular 230" makes no distinction between CPAs and EAs in HOW they may practice before Treasury. << -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << -------------------------------------------------> |