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

双语律师Matthew，国际知名法学院法律专业，擅长翻译各类与商业秘密起诉与调查相关的法律文件。