08-06-2003, 11:50 AM
| |||
| |||
 Re: CPA & EA "Ed Zollars, CPA" <ezollar[at]mindspring.com> wrote: - quote - > Actually, the major advantage to being an EA from a "what
I'm glad you noted that only some states allow any EA to> you can do" standpoint has nothing to do with federal > representation but rather with representation before state > departments of revenue. My understanding is that *some* > states authorize any EA to practice before the state revenue > department but would limit CPA practice to those licensed in > the state--so an out of state CPA might not be able to > represent the taxpayer before the state DOR and in an > administrative process. I would note that Arizona (the > state I'm most familar with) does not have that > restriction--by statute, any CPA licensed in any state can > practice before the Arizona Department of Revenue. practice before them as I know for a fact that only an NY EA can practice before the NY Division of Taxation, as evidenced by their POA form. -- David M. Woods, EA Boston, MA 02109 Postings here are general information only and not to be relied upon as advice. << -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << -------------------------------------------------> |
|
#-1
08-05-2003, 08:59 PM
| |||
| |||
| Re: CPA & EA jake johnson wrote: - quote - > Isn't one advantage of the EA that it allows
Actually, the major advantage to being an EA from a "what> representation before the Appeals Division whereas a CPA can > only represent clients only before the Examination and > Collection Divisions? you can do" standpoint has nothing to do with federal representation but rather with representation before state departments of revenue. My understanding is that *some* states authorize any EA to practice before the state revenue department but would limit CPA practice to those licensed in the state--so an out of state CPA might not be able to represent the taxpayer before the state DOR and in an administrative process. I would note that Arizona (the state I'm most familar with) does not have that restriction--by statute, any CPA licensed in any state can practice before the Arizona Department of Revenue. Of course, all of this depends on your exact facts--and nothing would prohibit a state from requiring its own licensing of those authorized to practice before the local DOR. However, having both an EA and a CPA in hand would increase the chance that you'd be authorized to handle any state matter that might crop up. Of course, whether you are truly *qualified* to handle a detailed random state issue is another matter entirely <grin> , at least if it impacts more than a very straight-forward factual matter. --- Ed Zollars, CPA Phoenix, Arizona << -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << -------------------------------------------------> |
| Tags |
| cpa |
| Thread Tools | |
| Display Modes | |
| |
Linear Mode
