Professional Tax Preparation

Individual & Family Clients:
Individual income tax issues are the foundation of CAYATAX, Inc.  I have been preparing individual tax returns for over 20 years.  I started by working with my mother, Mary Caya, who practiced for 50 years. I am an Enrolled Agent, passing an extensive IRS issued exam, and required to maintain professional standards and continuing education in tax matters.  Although I supervise and perform all types of tax preparation, my focus is on farms, small business, complex individual tax situations, multi-state returns, tax problem-resolution and IRS/state representation.

Joan Koelbl has been practicing individual tax for over 30 years, specializing in railroad employees, as well as small business, retirees, and clients with complex itemized deductions.

Businesses, Partnerships & Corporation:
Complex small & medium businesses and all but the most basic partnerships and corporations are best served by a Certified Public Accountant.  CPA’s have the detailed and disciplined training to handle the accounting, tax and financial reporting requirements of these businesses.

We are not a CPA firm, nor do we have a CPA on staff.  However, if we determine that your organization is required or would be best served by a Certified Public Accountant, we will help find one for you.

Personal service for all clients has always been very important to me.  I promise you will be treated with respect, integrity, discretion, and friendship.  We are glad to have you in our family of clients.

-- Fred

Frederick J. Caya, EA
Enrolled to Practice before the IRS
CAYATAX, Inc.

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What is an Enrolled Agent (EA)?

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.

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).

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.  NAEA members are obligated to complete 90 hours per three year reporting period.  Because of the knowledge necessary to become an Enrolled Agent and the requirements to maintain the license, there are only about 46,000 practicing Enrolled Agents.

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.

 

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