enrolled agent

enrolled agent. One who, though neither a certified public accountant nor an attorney, has been admitted to practice before the IRS, either by passing an examination or by working for the IRS in a technical area for at least five years. • The enrolled agent is one of four types of persons who are allowed to practice before the IRS, the other three being attorneys, certified public accountants, and persons who are admitted to represent either themselves or others in a particular case. [Cases: Internal Revenue 4444. C.J.S. Internal Revenue § 615.]

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词条贡献者

法律翻译William，毕业于法国一流的高级翻译学院，擅长翻译有关农业和食品领域的法律文件。