Alicia Utley, EA (Enrolled Agent)
Areas of Expertise:
Tax Preparation:
- Form 1040, individual federal, state and local tax returns
- Form 1041, trust, estate or other fiduciary returns
- Form 1065 partnership returns
- Forms 1120, 1120S corporate returns
- Forms 706, 709 gift and estate tax returns
- Salex tax returns
- Other specialty returns
Tax Advocacy:
- IRS collections disputes
- Negotiation and removal of Tax liens
- Resolution and negotiation of tax balances, both federal and state
- Enrolled Agent authorized to work as direct representative to IRS and all state and local
taxing authorities
Tax Planning:
- Organize tax information
- Plan for deductions and credits
- Support individual questions
- Quickbooks
Tax Court Litigation Support:
- Experienced support in federal tax court matters
- Familiar with tax court procedures
Audit Defense:
- Experience in representation through the entire audit process
- Support to individuals and entities
- Established track record for satisfactory resolution
Alicia has been a tax preparer for over a decade and became an Enrolled Agent in June 2008. She provides tax preparation services to individuals, corporations, limited liability companies, partnerships, trusts, estates and non-profits. She also specializes in representation through the audit process as well as tax resolution.
Alicia has served on the Board of Directors for several companies, including a non-profit, a local franchise, a homeowner's association and an early state technology company.
Alicia joined Howard O. Bernstein, P.C. in March 2000. Alicia is our firm's Office Manager and is also a Paralegal. When she is not burning the midnight oil during tax seasons, she enjoys traveling, being with family and friends, and caring for her two young children.
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. Only Enrolled Agents, attorneys, and CPAs may represent taxpayers before the IRS. Enrolled agents, like attorneys and CPAs, are unrestricted as to which taxpayers they can represent and what types of tax matters they can handle. Enrolled Agents are certified through the IRS and can practice in any state.
While the Enrolled Agent license was created in 1884 and has a long and storied past, today's EAs are the only tax professionals who must pass a series of stringent examinations administered by the IRS on their knowledge of tax law and regulations. EAs adhere to a code of ethics and professional conduct and are required by the IRS to take Continuing Professional Education. Because of the knowledge necessary to become an Enrolled Agent and the requirements to maintain the license, there are only about 46,000 practicing Enrolled Agents.
Only Enrolled Agents are required to demonstrate to the IRS their competence in matters of taxation before they may represent a taxpayer before the IRS. Unlike attorneys and CPAs, who may or may not choose to specialize in taxes, all Enrolled Agents specialize in taxation. Enrolled Agents are the only taxpayer representatives who receive their right to practice directly from the U.S. government (CPAs and attorneys are licensed by the states and must be licensed in each state in which they practice). Enrolled Agents, as well as all attorneys and Certified Public Accountants, are governed by Treasury Circular 230 in their practice before the IRS.