Questions, answered plainly.

An Enrolled Agent (EA) is a tax practitioner licensed by the U.S. Department of the Treasury through the IRS. EAs earn the credential by passing the IRS's three-part Special Enrollment Examination or through qualifying IRS experience, pass a suitability check, and complete 72 hours of continuing education every three years. They hold unlimited rights to represent taxpayers before the IRS on any tax matter. The IRS describes Enrolled Agent status as the highest credential it awards.

EAs, CPAs, and attorneys all have unlimited representation rights before the IRS. The differences are in licensing and focus. The EA credential is issued federally by the IRS and is specific to taxation. CPA and attorney licenses are issued by individual states and cover the broader fields of accounting and law. Frank Mejia is an Enrolled Agent. FMT Advisors is a tax practice, not a CPA firm or a law firm.

For federal tax matters, yes. The EA license is federal, so representation before the IRS is not limited by state lines. State tax agencies have their own rules for representation, which we can discuss for your situation.

The IRS, through its Office of Professional Responsibility, under the rules in Treasury Department Circular 230. Circular 230 sets duties of competence and diligence, rules on conflicts of interest, and standards for the positions a practitioner may take on a return.

Call 631-704-1345, email fmtadvisors@gmail.com, or use the consultation form. We will follow up to schedule a conversation about your situation and what you want to accomplish.

Your most recent tax returns, any IRS or state notices you have received, and a short description of what has changed or what you are trying to decide. If we will be preparing a return, the Tax Preparation page has a full document checklist.

Fees depend on the scope and complexity of the work involved. They are discussed and agreed before an engagement begins, so there are no surprises.

Yes. FMT Advisors prepares returns and provides planning for individuals and families as well as sole proprietors, LLCs, S corporations, partnerships, and corporations.

State returns are prepared alongside the federal return, and state tax correspondence can be addressed as part of an engagement. Tell us which states are involved when we speak.

Unfiled years should be addressed rather than avoided. Bringing prior years current is usually the first step toward resolving any balance, and it stops additional failure-to-file penalties from accruing. We start by determining what the IRS has on record and which years actually need to be filed.

Yes. If a prior return contains an error or missed something, an amended return (Form 1040-X for individuals) can correct it. Refund claims are generally limited to three years from the original filing deadline, so timing matters.

Yes. Every return is reviewed with you before it is filed, so you understand what is on it, why it is there, and what it means for the coming year.

Yes. Returns are e-filed with confirmation of acceptance from the IRS, and state filings are coordinated with the federal return.

Earlier than most people expect. Many of the decisions that affect a tax bill have to be made before December 31, and business owners often face deadlines earlier in the year, such as the window for an S corporation election. A mid-year conversation, around the third-quarter estimated payment in September, leaves room to act.

It depends on your profit level, payroll costs, owners, and plans. An S election can reduce employment taxes once profit is high enough, but it adds payroll and compliance obligations and requires owner-employees to be paid reasonable compensation. We run the analysis on your numbers rather than a rule of thumb.

Preparation reports what happened. Planning influences what happens. Preparation is done after the year ends. Planning happens during the year, when decisions such as entity choice, retirement contributions, equipment purchases, and estimated payments can still be changed.

Yes. We calculate quarterly estimates, apply the safe-harbor rules, and adjust as the year unfolds so that you avoid underpayment penalties without overpaying.

Note the notice code and the response date. Do not ignore it, and do not pay it reflexively. Gather the return for the year in question and contact us before you respond. Deadlines run from the date printed on the notice.

With a signed Form 2848, Frank is authorized to communicate with the IRS on your behalf, receive copies of notices, respond to inquiries, and negotiate for the tax matters and years you authorize. You remain informed and make the decisions.

Yes. The IRS offers collection alternatives, including installment agreements, offers in compromise, and currently-not-collectible status. Which one fits depends on your finances and your filing compliance, and we evaluate the options with you.

Not usually. Many notices are automated, such as a CP2000 matching notice or a CP14 balance-due notice. An examination is a specific process that begins with its own letter. Either way, the right response depends on reading the notice correctly. Our Insights page includes a guide to common notices.