About Us

 

The Alabama Society of Enrolled Agents (ALSEA) whose membership is made up of Enrolled Agents that reside in the State of Alabama, is an "Affiliate" organization of the National Association of Enrolled Agents (NAEA). Currently there are 91 active members. ALSEA collects $25 annual membership dues through NAEA.

Funds collected as membership dues are used to provide continuing education seminars in the State of Alabama. Generally one Spring Seminar held in Birmingham and one Fall Seminar held at an alternative location. For the last three years our Fall Seminars have been held at Wetumpka near Montgomery. These seminars provide opportunities for members to increase their tax knowledge and expertise through educational programs, while maintaining high ethical standards for all members by publishing and supporting the Code of Professional Ethics of the NAEA and providing the required 2 Hours of CPE on Ethics annually.

ALSEA arranges for guest speakers to present material that will benefit the Enrolled Agent in his or her work for the taxpaying public. Most often speakers come from the national ranks of EAs who are highly respected for a particular area of expertise and focus. Additionally, Internal Revenue Service and Alabama Department of Revenue representatives are afforded an opportunity to address our group on priority and timely topics of changes to the respective revenue codes and tax administration policies.

Licensure and EA Designation Background

The License

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.


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.

Obtaining License

The license is earned in one of two ways: By passing the Special Enrollment Examination (SEE) 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. (see note)


All candidates are subjected to a rigorous background check conducted by the Treasury Department, FBI and IRS to ensure that they have not engaged in any conduct that would justify the suspension or disbarment of a practitioner from practice.

Maintaining License

In addition to the stringent testing and application process, the IRS requires enrolled agents to complete 72 hours of continuing education, reported every three years, to maintain their EA Treasury Card status.


ALSEA and NAEA members are held to a higher standard as they are obligated to complete 30 hours per year (for a total of 90 hours per three year period). Because of the expertise necessary to become an Enrolled Agent and the requirements to maintain the license, there are only about 100 practicing EAs in Alabama.

Note: If you are a former IRS employee, the SEE waiver will not grant you unlimited enrollment unless your application establishes that your technical experience has provided you with special competence in tax matters sufficient to allow you to successfully pass the Special Enrollment Examination.