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Old 08-05-2003, 09:37 PM
Harlan Lunsford
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Default Re: CPA & EA

D. Stussy wrote:
- quote -

> jake johnson wrote:

> > 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).


The example I mentioned in a response above concerns an
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

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Old 08-05-2003, 08:59 PM
Ed Zollars, CPA
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Posts: n/a
Default Re: CPA & EA

D. Stussy wrote:

- quote -

> 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.


Well, yes and no <grin> . As a taxpayer representative only,
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 > << ------------------------------------------------->
  #-1  
Old 08-04-2003, 07:29 AM
D. Stussy
Guest
 
Posts: n/a
Default Re: CPA & EA

jake johnson wrote:

- quote -

> 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).

"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 > << ------------------------------------------------->
 

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