The Georgia Association of Enrolled Agents is a non-profit, professional membership organization of and for Enrolled Agents within the state of Georgia. The principal concern of the Association and its members is honest, intelligent and ethical representation of the financial position of taxpayers before governmental agencies. Members of GAEA are required to complete a minimum of 30 hours of continuing professional education each year in the interpretation, application and administration of federal and state tax laws in order to maintain membership in the organization. This requirement surpasses the IRS’ required minimum of 16 hours per year.
GAEA Vision & Mission
GAEA Vision: The Georgia Association of Enrolled Agents is the organization of choice for all tax professionals in Georgia.
GAEA Mission: The mission of the Georgia Association of Enrolled Agents is to foster the professionalism and growth of its Members; to be an advocate of taxpayer rights and to protect the interests of its Members and Clients; and to enhance the role of the Enrolled Agent among government agencies, other professions and the public at large.
History of Enrolled Agents
EA is the professional designation for an Enrolled Agent. After the Civil War, many citizens had problems settling claims with the government for horses and other property confiscated for use in the war effort. After many petitions and much pleading, Congress in 1884 endowed Enrolled Agents with the power of advocacy to prepare claims against the government and to seek equitable justice for the citizenry. For many years, the purpose of the Enrolled Agent was to act in this capacity.
In 1913, when the income tax was passed, the job of the Enrolled Agent was expanded to include claims for monetary relief for citizens whose taxes had become inequitable. As the income tax, estate, gift and other sources of tax collections became more complex, the role of the Enrolled Agent increased to include the preparation of the many tax forms that were required. Additionally, as audits became more prevalent, their role evolved into taxpayer advocacy, negotiating with the Internal Revenue Service on behalf of their clients.
In 1972, EAs united to form a national association to represent the needs and interests of EAs and the rights of taxpayers. That association is today called the National Association of Enrolled Agents. Through their national association and state affiliates, Enrolled Agents have successfully defended their rights to practice and furthered the passage of legislation and administrative rules that benefit both tax practitioners and ordinary citizens.