Profile

photo: Johnny Scott, EAJohnny Scott, EA

In 2004 Johnny began working in his father’s accounting firm as he finished school. After graduating college in 2008, he began to work full time for the firm. In 2013 he began to move from the accounting and payroll side of the business to the tax preparation side as well. In 2014 he earned is Enrolled Agent (EA) license from the IRS. When Johnny’s father retired in 2019 after 40 years in the field, Johnny took a leading role in running the practice for the firm’s successor. In 2022, Johnny opened his own firm, has since continued to serve the community with his knowledge and expertise.

In his free time, Johnny, an avid Star Wars fan, enjoys building Lego models, several of which decorate the office.

What is an enrolled agent (EA)?

Enrolled agents (EAs) are America’s Tax Experts®. They are the only federally-licensed tax practitioners who both specialize in taxation and have unlimited rights to represent taxpayers before the Internal Revenue Service. These tax specialists have earned the privilege of representing taxpayers before the IRS by either passing a three-part examination covering individual tax returns; business tax returns; and representation, practice and procedure, or through relevant experience as a former IRS employee. All candidates are subjected to a rigorous background check conducted by the IRS.

What are the differences between an EA and other tax professionals?

The enrolled agent license is the most expansive license the IRS grants a tax professional. Enrolled agents are generally unrestricted as to which taxpayers they can represent, what types of tax matters they can handle, and the IRS offices before which they may practice. Unlike attorneys and CPAs, who may or may not choose to specialize in taxes, all enrolled agents specialize in taxation. CPAs and attorneys are licensed by the states, but enrolled agents are federally licensed. While the IRS requires all preparers to obtain and maintain a valid Preparer Tax Identification Number (PTIN), enrolled agents have gone beyond basic requirements and have demonstrated their expertise through testing.

How Enrolled Agents Stand Out:

  • EA is the MOST expansive license the IRS grants.
  • ALL EAs specialize in taxation.
  • EAs go beyond basic requirements and have expertise.
  • Enrolled agent status is the highest credential the IRS awards.
  • Enrolled agents, like attorneys, have unlimited practice rights. This means they are unrestricted as to which taxpayers they can represent, what types of tax matters they can handle, and which IRS offices they can represent clients before.