Rather, the parties have not been able to discover when Mr. Sandlin received enrolled agent status.
He was, however, an enrolled agent until August 3, 2007, when his status became inactive.
The Mills should have been out from under the penalty since they used an enrolled agent.
At some point, Mr. Sandlin was an enrolled agent, a status which can tend to show competence.
It was about this time last year when a veterinarian client of Gregory Steinbis, an enrolled agent and CPA in Morgan Hill, Calif.
Petitioners provided no evidence that Mr. Sandlin was an enrolled agent at the time he first advised them to take the amortization deductions.
Stick with an enrolled agent, certified public accountant or lawyer.
However, if you have W2 income, mortgage interest, and a few investments in your portfolio, an enrolled agent may end up being the right tax professional for you.
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In fact, enrolled agent Robert Duitz of San Jose, Calif. has told many of his clients to delay paying 1999 state income and local property taxes until the year 2000, even though they will owe penalties.
People who need strategic tax planning such as small business owners or individuals with complex returns, those who pay high income taxes, or have unusual circumstances appreciate the services of a CPA over an enrolled agent or general tax preparer.
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To determine that figure, exclude his or her Social Security benefits (except for any portion that was taxable), but include all pensions, dividends, interest, rental income and wages, says Andy Stadler, a tax preparer and enrolled agent in Terre Haute, Ind.
For their part, many of those companies argued that their own standards, including exams and education, were much more stringent than those proposed by the IRS. The IRS agreed and exempted preparers who are 18 years old or older and both employed and supervised by a CPA, attorney, enrolled agent or other Circular 230 practitioner who actually signs the tax returns ( IRS notice downloads as a pdf).
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Two months before the 11 September attacks, an FBI agent in Arizona warned that several Middle Eastern men had enrolled in pilot training programmes - but senior FBI officials paid little attention to his memo.
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