DEAR ABBY: As chairman of the American Institute of CPAs' Tax Executive Committee, may I offer some clarification to you and your readers about your answer in your July 13 column titled, "Couple Deep in Tax Hole Need Help in Climbing Out"?
In fact, THREE groups of tax preparers have unlimited practice rights under Department of the Treasury regulations to represent their clients on any matters before the IRS -- certified public accountants, attorneys and enrolled agents.
None are more qualified than CPAs. CPAs are licensed by state regulators and must meet minimum education requirements to sit for their national licensing exam and then fulfill ongoing continuing education requirements, as well as abide by a code of professional ethics. Attorneys have a generally similar system.
Enrolled agents are often former IRS employees who are licensed by the IRS after passing an exam. Enrolled agents are competent and respected tax professionals, but the fact they are licensed by the IRS does not mean they are better qualified or superior in serving clients than are CPAs or attorneys.
IRS.gov has a page explaining the different types of tax return preparers and their qualifications, which may be helpful to your readers. -- TROY K. LEWIS, CPA
DEAR MR. LEWIS: Thank you for the clarification and for expanding my reply to that letter. It was not my intention to imply that CPAs are less qualified than enrolled agents -- and if I created that impression, I sincerely apologize.