Enrolled agent definition

Enrolled agent means an “outside consultant” that is approved to represent taxpayers before the Internal Revenue Service by either passing a three-part comprehensive IRS test covering individual and business tax returns, or through experience as a former IRS employee.
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Enrolled agent means an individual enrolled to practice
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Enrolled agent means a federally licensed tax practitioner with unlimited rights to represent taxpayers before the internal revenue service.
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Examples of Enrolled agent in a sentence

  • Any individual who is duly qualified to practice as a certified public accountant in any state, possession, territory, commonwealth, or the District of Columbia;(3) Enrolled agent.

  • He or she must file a written declaration with the Service showing current qualification as a certified public accountant and current authorization to represent the taxpayer; Enrolled agent (c) An enrolled agent who is a person, other than an attorney or certified public accountant, that is currently enrolled to practice before the Service and is not currently under suspension or disbarment from practice before the Service.

  • A debit card is not a credit card or similar device because a debit card is not tendered to obtain an ex- tension of credit.(4) Enrolled agent.

  • Section 300.4 is amended by revising paragraphs (b) and (d) to read as follows:§ 300.4 Enrolled agent special enrollment examination fee.* * * * *(b) Fee.

  • Signature on request Authorized representatives Attorney Certified public accountant Enrolled agent Enrolled actuary A person with a “Letter of Authorization” Employee, general partner, bona fide officer, administrator, trustee, etc.

  • The time has come for the Enrolled agent to be recog- nized as the Taxpayers Tax Expert!Sincerely,Alice M.

  • Section 300.4 is amended by revising the heading to read as follows: §300.4 Enrolled agent special enrollment examination fee.* * * * * Par.

  • The cabling in headquarters was recently upgraded to CAT 6 to provide 100 mb/s to the desktop and the Ross Complex is scheduled to have its cabling infrastructure upgraded to CAT 6 in FY2012/FY2013.

  • A debit card is not a credit card or similar device because a debit card is not tendered to obtain an extension of credit.(4) Enrolled agent.

  • Sanctions and remedies may be issued individually or as a combination.


More Definitions of Enrolled agent

Enrolled agent means an agent enrolled to practice
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Enrolled agent means an individual enrolled to practice before the Internal
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Enrolled agent means an agent enrolled to practice before the
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Related to Enrolled agent

  • tied agent means a natural or legal person who, under the full and unconditional responsibility of only one investment firm on whose behalf it acts, promotes investment and/or ancillary services to clients or prospective clients, receives and transmits instructions or orders from the client in respect of investment services or financial instruments, places financial instruments or provides advice to clients or prospective clients in respect of those financial instruments or services;

  • Titled Agent has the meaning given that term in Section 11.9.

  • Designated Agent means any entity that performs actions or functions on behalf of the Transmission Provider, a Transmission Owner, an Eligible Customer, or the Transmission Customer required under the Tariff. Designated Entity:

  • Registered agent means the registered agent of:

  • Titled Agents means each of the Syndication Agents and the Arrangers, and their respective successors and permitted assigns.

  • Enrolled Nurse means an employee:

  • Authorized Agent means an agent who is legally authorized to bind the Seller under the law of the State in which the Seller is legally organized. An Authorized Agent must sign all documents in the Bid Packet on behalf of the Seller. Under Oklahoma law, the Authorized Agent for each of the following types of entities is as stated below:

  • Enrolled student means a person that has officially registered with the school or school district and is taking part in the educational program.

  • Impaired Agent means the Agent at any time when:

  • Designated agency means a contractual relationship

  • Lead Agent has the meaning given to it above;

  • authorised agent means a passenger sales agent who has been appointed by us to represent us in the sale of air transportation on our services.

  • Non-bank fiduciary or agent means a fiduciary or agent other than (a) a bank, as defined in Section 3(a)(2) of the Securities Act, or (b) a savings and loan association, as defined in Section 3(a)(5)(A) of the Securities Act.

  • Authorized agency means any duly constituted criminal investigative department or agency of the United States or of this State; the Department of Insurance; the Department of Revenue; the Department of Public Safety; the Workers' Compensation Commission; the State Accident Fund; the Second Injury Fund; the Employment Security Commission; the Department of Consumer Affairs; the Human Affairs Commission; the Department of Health and Environmental Control; the Department of Social Services; the Department of Health and Human Services; the Department of Labor, Licensing and Regulation; all other state boards, commissions, and agencies; the Office of the Attorney General of South Carolina; or the prosecuting attorney of any judicial circuit, county, municipality, or political subdivision of this State or of the United States, and their respective employees or personnel acting in their official capacity.

  • Second Lien Administrative Agent shall have the meaning assigned to the term “Administrative Agent” in the Second Lien Credit Agreement.

  • School age means children from 6 to 12 years of age and 5 year olds who are in full-day kindergarten.

  • Health agent means the Health Agent for the Wellesley Board of Health or his/her designee.

  • resident Canadian means an individual who is:

  • Eligible educational institution means that term as defined in section 529 of the internal revenue code or a college, university, community college, or junior college described in section 4, 5, or 6 of article VIII of the state constitution of 1963 or established under section 7 of article VIII of the state constitution of 1963.

  • Preschool age child means a child age three through five not yet attending kindergarten. If a child is older than age five and not attending kindergarten or a higher grade, OCCL considers that child in the preschool-age group.

  • Fund Agent means the agent for the Participating Funds designated in Paragraph 18 of the Master Agreement.

  • Administrative employee means an employee who normally supervises persons engaged in office administration, construction, security or maintenance work who are represented by another trade union. This definition includes employees who share a community of interest with “supervisors”.

  • Educational institution means a University or any educational institution recognized by the State Government, a University or other competent authority;

  • Managing Employee means a general manager, business manager, administrator, director, or other individual who exercises operational or managerial control over, or who directly or indirectly conducts the day-to-day operation of an institution, organization, or agency.

  • Administrative Party means an Arranger or the Facility Agent.

  • School-age child means a child age five through 12 years old.