Enrolled Agents came into being in the 1880’s. Specifically, the Enabling Act of 1884 was signed into law by President Chester Arthur on July 7, 1884 creating the Enrolled Agent status.

The need for Enrolled Agents can be traced back to the Civil War. During that war, the Union Army was allowed to appropriate what equipment it needed (mostly horses) from the country’s citizens. After the war, the U.S. Government allowed these same citizens to file claims against the Government for their losses.

The Government soon realized the need for an intermediary to act on behalf of the citizenry to aid in processing claims with the government. Those intermediaries were Enrolled Agents.

The 16th Amendment to the Constitution, which came into effect in 1913, gave us the income tax law that evolved into what we have today. As the tax laws became more cumbersome, intrusive and complex, the government again realized the need for intermediaries to help process claims of a tax nature. Thus the Enrolled Agent designation evolved into where we are today, the Taxpayer’s Tax Professional.