Tax Resolution


At Winters-Smith Associates we highly value our clients.  We strive to perform in their best interests at all times.  We use our many years of experience, including our years working for the IRS, to provide the best possible outcome for our clients.

You can expect us to handle the following for you in addition to preparing your individual or business tax return:

  • Tax notices from the IRS or state departments of revenue
  • Negotiating with the IRS
    • Installment Agreements
    • Offer in Compromise
    • Currently not collectable status
  • Representation in IRS or State Audits
  • Tax Liens and their release
  • Tax Levys and their release
  • Stopping IRS and state collection actions
  • Filing of back tax returns
  • Representation in Appeals at the IRS or state agency

What is an Enrolled Agent?

An Enrolled Agent (EA) is a federally-authorized tax practitioner who has technical expertise in the field of taxation and who is empowered by the U.S. Department of the Treasury to represent taxpayers before all administrative levels of the Internal Revenue Service for audits, collections, and appeals.

 What does the term “Enrolled Agent” mean?

“Enrolled” means to be licensed to practice by the federal government, and “Agent” means authorized to appear in the place of the taxpayer at the IRS. Only Enrolled Agents, attorneys, and CPAs may represent taxpayers before the IRS. The Enrolled Agent profession dates back to 1884 when, after questionable claims had been presented for Civil War losses, Congress acted to regulate persons who represented citizens in their dealings with the U.S. Treasury Department.

How does one become an Enrolled Agent?

The license is earned in one of two ways, by passing a comprehensive examination which covers all aspects of the tax code, or having worked at the IRS for five years in a position which regularly interpreted and applied the tax code and its regulations. All candidates are subjected to a rigorous background check conducted by the IRS.

How can Enrolled Agent help me?

Enrolled Agents advise, represent, and prepare tax returns for individuals, partnerships, corporations, estates, trusts, and any entities with tax-reporting requirements. Enrolled Agents’ expertise in the continually changing field of taxation enables them to effectively represent taxpayers audited by the IRS.