| In July 2010, the office of the Treasury Inspector | | | | * The number of Taxpayer Delinquent Accounts in the |
| General for Tax Administration (TIGTA) issued its | | | | Queue increased to 1,109,057 which was an increase |
| annual audit report on IRS compliance initiatives. | | | | of approximately 13%. Accounts in the Queue are |
| TIGTA's audit report covers trends in Internal Revenue | | | | accounts that have not been assigned for further |
| Service (IRS) collection and examination activities | | | | collection contact. |
| through Fiscal Year (FY) 2009. The report provides | | | | The TIGTA audit report illustrates the need for |
| additional proof that there is and will be increasing work | | | | additional increases in the IRS collection function. With |
| opportunities for Enrolled Agents. | | | | continued budget shortfalls across the United States, |
| In the audit report, TIGTA points out the following facts | | | | IRS collections will likely continue increases in staffing |
| regarding IRS collection and examination activities: | | | | and enforced collection activities. The continual |
| * There were approximately 2,000 revenue agents | | | | increase in IRS collection activity will more than likely |
| and tax compliance officers hired in FY 2009. This | | | | increase the number of taxpayers seeking help from |
| was the most hiring performed in the past five years. | | | | Attorneys, Certified Public Accountants and Enrolled |
| * Collection Field function revenue officer personnel | | | | Agents. |
| increased almost four percent to 3,752 in FY 2009. | | | | Attorneys, Certified Public Accountants and Enrolled |
| * There are plans to hire an additional 360 Collection | | | | Agents are the only professionals allowed to |
| Field function revenue officers in FY 2010. Only 40 of | | | | represent clients in front of the IRS for collection |
| the new hires are based on attrition. | | | | issues. Becoming an Enrolled Agent is one the simpler |
| * The IRS is planning to add two new Automated | | | | ways to become certified and represent taxpayers. In |
| Collection System (ACS) sites. The first ACS site is | | | | order to become an Enrolled Agent you must register |
| scheduled to be operational in FY 2010. | | | | for and pass the Special Enrollment Examination, also |
| * The use of levies by the IRS increased by an | | | | known as the Enrolled Agent Examination or EA |
| overwhelming 32% during FY 2009. The total number | | | | Exam. Before taking the EA Test it is a good idea to |
| of levies issued increased from approximately 2.6 | | | | take an Enrolled Agent Exam review course or some |
| million during FY 2008 to over 3.4 million in FY 2009. | | | | other type of Enrolled Agent training. |