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Staff Profiles
Richard L. Garner EA, NTPI “Felllow”
ENROLLED AGENTS (EAS) ARE AMERICA’S TAX EXPERTS
I am an Enrolled Agent, granted unrestricted rights to practice Administrative Law representing taxpayers before the Internal Revenue Service of the United States. I am authorized to represent and prepare tax returns for individuals, partnerships, corporations, estates, trusts, and/or any entity with a tax reporting requirement. I specialize in three areas of taxation: First is tax preparation for individuals and businesses, second is Representation of taxpayers with IRS problems, and third is taxpayers with foreign income.
THE DIFFERENCES BETWEEN ENROLLED AGENTS
AND OTHER TAX PROFESSIONALS
Only enrolled agents are required to demonstrate to the IRS their competence in all areas of taxation, representation and ethics before they are awarded unlimited representation rights to represent taxpayers before the IRS. Unlike attorneys and CPAs, who are state-licensed and who may or may not choose to specialize in taxes, all enrolled agents specialize in taxation.
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NATIONAL TAX PRACTICE INSTITUTE™ (NTPI®) FELLOWS
You may have noticed your tax professional uses the designation “NTPI Fellow®.” This designation is evidence of significant expertise in the representation of taxpayers before the IRS. Becoming an NTPI Fellow isn’t easy. To fully appreciate what it says about your tax professional, here’s a rundown of the prerequisites and requirements to achieve this distinction.
In order to enroll in the National Tax Practice Institute (NTPI), your tax professional must be an enrolled agent*, CPA or attorney. These are the only three professional groups that have full rights of representation before IRS. That means that not only can they speak directly to the IRS regarding your taxes without you being present, they can represent you in an IRS audit, collection or appeal. If you find yourself in tax trouble, you’ll want an NTPI “Fellow” by your side.
NTPI Fellows have completed a stringent, three-level program of study that covers all facets of representing clients before the IRS. They have learned to guide their clients through the often-challenging maze of IRS codes, internal regulations and agency structure. Once enrolled in NTPI, attendees study a broad range of applicable topics, including:
- Communicating with the IRS
- Non-Filers
- Examination (introduction and advanced)
- Appeals (introduction, exam appeals, collection appeals and advanced appeals)
- Tax Research and Resources
- Collections
- Criminal Investigation (introduction and advanced)
- Form 1040 Audits
- Innocent Spouse
- Freedom of Information Act
- Case Resolutions
- Trust Fund Recovery
- Liens and Levies
- Correcting Bad Actions of Clients
- Bankruptcy
The process of becoming an NTPI Fellow often takes several years, but the learning doesn’t stop there. As a whole, NTPI Fellows are individuals who exceed IRS’ minimum standard for continuing education and are dedicated to staying on top of the latest changes to the tax code. Most Fellows participate annually in NTPI’s Graduate Level in Representation because they don’t want to miss a thing.
Because of my interest in taxpayer representation, in addition to being an Enrolled Agent and a NTPI “Fellow”, I have also completed two years of study at Phoenix College in Administrative law as it applies to taxation.
NTPI “FELLOWS”
EXPERTS IN REPRESENTATION BEFORE THE IRS