Which states can Enrolled Agents represent taxpayers in administrative appeals (post-audit level) ?

An enrolled agent can represent anyone anywhere in the U.S. - all 50 states, DC, and all territories - in taxation matters. It is a FEDERALLY issued license. The Tenth Amendment preempts states from not recognizing it. (31 U.S.C. 330, if I remember correctly, is the authorization statute.) If MS and SD block it at the administrative level, I believe they may not be doing so legally (federal law trumps).

Note that the practice of taxation is not the practice of law, thus the courts don't have to allow it - thus explaining MD and NY States' positions you cited above.

Well, I can remember when State of Georgia did not allow Enrolled Agents to represent taxpayers before state department of revenue. Can you tell me when the tenth amendment was passed that outlawed this?

ChEAr$, Harlan Lunsford, EA n LA

I'm not aware of any federal statute or any item of constitutional law that requires a State to recognize enrolled agents for purposes of appearing for a taxpayer before state tax authorities, state appeals boards and state courts.

Do you have a citation?

Except that the words Maryland "Tax Court" are a bit of a misnomer - it's an administrative agency separate from the Maryland State Comptroller, and NOT a part of the judicial branch of Maryland's government. But the other part of your response suggests that maybe they are just bowing to federal law and allowing EAs to practice in the Maryland Tax Court but they don't have to allow CPAs to do so.

I'm missing something.

Just because an EA is admitted to practice before the Internal Revenue Service, why would that automatically grant permission to practice before a state agency or state court?

Sure, a state might grant that right, but that wasn't the question.

Exactly right - a state might grant that right. What the IRS allows doesn't concern me here, because I already know what they allow Enrolled Agents to do. So which states DO grant that right at the state agency level (NOT the courts because we all should know the answer to that) - that's my question. It appears that NY, NC, RI and possibly MD are the most explicit in saying that they grant the right to practice at the administrative, post-audit level (IN and IA by default because anyone with a Power of Attorney may do so). What other states, if any, grant permission to practice before their agency handling taxation for EAs?

I am impressed that your memory still serves you so well.

Without looking it up, I believe the 10th Amendment says that those rights the States have not explicitly given to the States are reserved by the States. The purpose of the Amendment was to preserve the authorities of the States.

Attornies, CPA's, and EA's can represent taxpayers before the IRS in all jurisdictions because the Fed says so. But each State, territory, etc. has the right to decide who may represent taxpayers in their jurisdictions. IIRC Oregon requires everyone who wants to prepare Oregon tax returns for taxpayers to pass an Oregon exam.

Because my license is from the Promised Land of North Carolina, I may not hold out in Maryland. But I could represent a taxpayer at an IRS audit in Maryland.

Dick

Quite right, as I tried to "suggest" and Dick, with the sharp mind he possesses picked up on at once, citing the true meaning of the tenth amendment which, as we all know, was included in the Bill of Rights.

And further, a local taxing authority could well limit representation on any tax matters, income or property, to members of the bar. That is when they are not AT the bar. Drinking Johnny Walker Black (a bland blend).

In my own case I'm blessed because Alabama and Georgia recognize us EA's for what we truly are.

ChEAr$, Harlan Lunsford, EA n LA

Scotch aficionados? Single Malt Mavens?

:sigh: I know I was the one who asked in the first place, and perhaps I'm asking a lot, but I figured this would be the place to ask. Does anyone have a list of state taxation authorities that allow representation by EAs at the post-audit level?

I am NOT talking about representing people in IRS audits or in the IRS Office of Tax Appeals AT ALL, regardless of where it may be done.

I am talking about the STATE, and some local, taxation authorities at the administrative appeals level - like the New York Tax Appeals Tribunal, or the New Jersey Division of Conferences & Appeals, or the Wisconsin Tax Appeals Commission, or the California State Board of Equalization and/or Franchise Tax Board etc. etc.

See what I mean? Anyone who can help me out? Much appreciated.

You could probably get away with saying, "CPA, not licensed in Maryland." The First Amendment has been held to allow that kind of thing, at least with respect to lawyers.

Stu

atwww.naea.orgbut no such luck.  So far, all I can confirm where EAs

I'm coming into this very late and the OP may not be looking at it any more, but thought I would just point out that California is a state that allows ANYONE with a valid power of attorney to represent a taxpayer at the administrative level. There is a place on the current FTB power of attorney form to enter a representative's CAF number, but there is no requirement to have one. I am neither a CPA, an EA, nor an attorney, but I have argued income tax cases before the State Board of Equalization.

I don't know of a list of states that do or do not allow EAs to represent taxpayers. There is a lot of variation among states, as cai indicates. I don't know of any place to find the answer other than to look it up state by state.

I can tell you that Arizona allows a "federally authorized tax practitioner" (including an EA) to represent a taxpayer before the Dept of Revenue or the Office of Administrative Hearings (Ariz. Rev. Stat. Ann. §42-2069(D)). In Illinois, anyone with power of attorney can represent a taxpayer before the Informal Conference Board of the Department of Revenue (ILCS Chapter 20 §2505/2505-510; Ill. Admin. Code 86 §215.110), but only an Illinois licensed attorney can represent a taxpayer in the formal administrative hearing process.

Those are just examples.

Katie in San Diego

I was going to reply a while back with something similar (more general), but I feel much more confident now that Katie said it first! ;-)

I think you should turn your question around, and ask, "which states

As for finding a list, here is one suggestion: Delphis Tax Solutions (delphistaxsolutions.com) is a subscription-based tax research service, included is a 5-10 page summary "All State Guide" for each state with taxes, and I found, for each state I checked, a section similar to the following (Missouri example):

jurisdiction indicated below;

indicated below;

So, if you are willing to pay for it, you can probably get a comprehensive list like this with less effort than visiting and searching every state's tax web site.

-Mark Bole