Enrolled Agent, U.S. Tax Court Practitioner

CB Tax Accounting is an Enrolled Agent and United States Tax Court Practitioner firm. We are America’s tax experts!

 

 


Cecil O. Buxo, EA, USTCP, president & CEO of CB Tax Accounting Inc, is a federally authorized tax practitioner who has exhibited technical expertise in the field of taxation.  I am also a United States Tax Court Practitioner, admitted to practice before the United States Tax Court.CB Tax Accounting is an Enrolled Agent company, run by an Enrolled Agent. We are America’s Tax Experts!  EAs are the only federally-licensed tax practitioners who specialize in taxation, have unlimited rights and are empowered by the United States Department of the Treasury to represent taxpayers before IRS. I can go before all administrative levels of the IRS for audits, collection matters and appeals.I am regulated by Title 31 Code of Federal Regulations Subtitle A, Part 10, Circular 230, the IRS rule book for Enrolled Agents.I am a member of the prestigious organization called the National Association of Enrolled Agents, NAEA, a member of the National Association of Tax Professionals, NATP, a member of the National Society of Accountants, NSA, also a member of the Accreditation Council for Accountancy and Taxation, ACAT and a member of the New York State Society for Enrolled Agents NYSSEA. 

I am also a United States Tax Court Practitioner, a qualified individual who is not an attorney at law, and admitted to practice before the United States Tax Court. (IRC §7452).  In addition to showing good moral and professional character, I must, as a condition of being admitted to practice, satisfy the Court by means of a written examination, that I possess the requisite qualifications to provide competent representation before the Court. Rule 200(a)(3), Tax Court Rules of Practice and Procedure. Anyone who passes the exam can practice in U.S. Tax Court on an equal footing with attorneys. Admitting non-attorneys by examination is authorized by IRC Sec. 7452, which states that practice before the Tax Court shall not be denied because of failure to be a member of any calling or profession.

We are located in Flatbush Brooklyn, New York. Now that you have found us, please call immediately for tax relief!  Our phone number is (347) 374-5444.  CB Tax Accounting can provide you with information and resolution regarding your income tax situation if you can provide us with all the necessary information. If you are seriously thinking of hiring a professional tax, audit or representative firm to go to work for you, click here or give us a call. When you provide us your business, we not only serve your immediate needs, we will also closely monitor your income tax and financial situation until we eliminate any or all of your income tax and financial problems.You will not be disappointed. Our prices are very competitive and much lower than those of tax attorneys and CPAs!

CB Tax Accounting stands firmly alongside our clients!!

What is a United States Tax Court Practitioner?  

A United States Tax Court Practitioner (USTCP) is a qualified individual who is not an attorney at law, may be admitted to practice before the United States Tax Court. (IRC §7452).  In addition to showing good moral and professional character, such an applicant must, as a condition of being admitted to practice, satisfy the Court by means of a written examination, that the applicant possesses the requisite qualifications to provide competent representation before the Court. Rule 200(a)(3), Tax Court Rules of Practice and Procedure.  In 1995, the Court adopted procedures for the preparation and grading of the non-attorney examination.

History of the United States Tax Court Exam

Originally, certified public accountants were admitted to practice before the Board of Tax Appeals, the U.S. Tax Court’s predecessor. In 1942, the Tax Court restricted automatic admission to attorneys. CPAs were required to pass an exam before being allowed to represent clients before the court. The exam requirements are onerous and difficult to fulfill. Very few CPAs overcome the extraordinary hurdles the Tax Court has placed in their path. But the rewards to those few who succeed, and even to those who make a serious try, make the effort worthwhile. CPAs seeking a tax specialty designation, and those who just want to broaden their ability to deal with the Internal Revenue Service, should consider taking the tax court exam for non-attorneys. Anyone who passes the exam can practice in U.S. Tax Court on an equal footing with attorneys. Admitting non-attorneys by examination is authorized by IRC Sec. 7452, which states that practice before the Tax Court shall not be denied because of failure to be a member of any calling or profession.

How does one become a United States Tax Court Practitioner?

The purpose of the non-attorney examination is to test the ability of applicants to represent parties in the preparation and trial of cases before the Tax Court. Rule 200(a)(1).  The Court decides whether an applicant who has passed the examination is qualified to be admitted to practice by taking account of appropriate factors with respect to that applicant, including moral character. See Rule 200.   For those meeting the general requirements, there are two paths to admission.  First, you can be admitted to practice before the Tax Court pursuant to Rule 200(a)(2)  if you are a member in good standing of the Bar of the Supreme Court of the United Sates or of the highest (or other appropriate court) of a State, of D.C., of a commonwealth, territory or possession of the United States.  Members of one of these bars represent, by far, the typical member of the Tax Court bar.  You must submit an application, a fee and proof of good standing in the appropriate bar.

What is an Enrolled Agent?
An Enrolled Agent (EA) is a federally-authorized tax practitioner who has technical expertise in the field of taxation and who is empowered by the U.S. Department of the Treasury to represent taxpayers before all administrative levels of the Internal Revenue Service for audits, collections, and appeals.

What does the term “Enrolled Agent” mean?
“Enrolled” means to be licensed to practice by the federal government, and “Agent” means authorized to appear in the place of the taxpayer at the IRS. Only Enrolled Agents, attorneys, and CPAs may represent taxpayers before the IRS. The Enrolled Agent profession dates back to 1884 when, after questionable claims had been presented for Civil War losses, Congress acted to regulate persons who represented citizens in their dealings with the U.S. Treasury Department.

How does one become an Enrolled Agent?
The license is earned in one of two ways, by passing a comprehensive examination which covers all aspects of the tax code, or having worked at the IRS for five years in a position which regularly interpreted and applied the tax code and its regulations. All candidates are subjected to a rigorous background check conducted by the IRS.

How can Enrolled Agent help me?
Enrolled Agents advise, represent, and prepare tax returns for individuals, partnerships, corporations, estates, trusts, and any entities with tax-reporting requirements. Enrolled Agents’ expertise in the continually changing field of taxation enables them to effectively represent taxpayers audited by the IRS.

Privilege and the Enrolled Agent

The IRS Restructuring and Reform Act of 1998 allow federally authorized practitioners (those bound by the Department of Treasury’s Circular 230 regulations) a limited client privilege. This privilege allows confidentiality between the taxpayer and the Enrolled Agent under certain conditions. The privilege applies to situations in which the taxpayer is being represented in cases involving audits and collection matters. It is not applicable to the preparation and filing of a tax return. This privilege does not apply to state tax matters, although a number of states have an accountant-client privilege.

Are Enrolled Agents required to take continuing professional education?

In addition to the stringent testing and application process, the IRS requires Enrolled Agents to complete 72 hours of continuing professional education, reported every three years, to maintain their Enrolled Agent status. Members of the National Association of Enrolled Agents (NAEA) are obligated to complete 90 hours per three year reporting period. According to the NAEA, there are approximately 48,000 practicing Enrolled Agents in the United States.

What are the differences between Enrolled Agents and other tax professionals?

Only Enrolled Agents are required to demonstrate to the IRS their competence in matters of taxation before they may represent a taxpayer before the IRS. Unlike attorneys and CPAs, who may or may not choose to specialize in taxes, all Enrolled Agents specialize in taxation. Enrolled Agents are the only taxpayer representatives who receive their right to practice from the U.S. government (CPAs and attorneys are licensed by the states).

Are Enrolled Agents bound by any ethical standards?

Enrolled Agents are required to abide by the provisions of the Department of Treasury’s Circular 230, which provides the regulations governing the practice of Enrolled Agents before the IRS. NAEA members are also bound by a Code of Ethics and Rules of Professional Conduct of the Association.

Why should I choose an Enrolled Agent who is a member of the National Association of Enrolled Agents (NAEA)?

The principal concern of the National Association of Enrolled Agents and its members is honest, intelligent and ethical representation of the financial position of taxpayers before the governmental agencies. Members of NAEA must fulfill continuing professional education requirements that exceed the IRS’ required minimum. In addition, NAEA members adhere to a stringent Code of Ethics and Rules of Professional Conduct of the Association, as well as the Treasury Department’s Circular 230 regulations. NAEA members belong to a strong network of experienced, well-trained tax professionals who effectively represent their clients and work to make the tax code fair and reasonably enforced.