GUILDERLAND — Dennis Magilton, a Guilderland tax practitioner, has successfully completed the special enrollment exam governed by the Internal Revenue Service and passed a thorough background check to earn the enrolled agent license.

Enrolled agents, called EAs, are a diverse group of independent, federally-authorized tax practitioners who have demonstrated a high level of technical competence and are licensed to practice by the United States government. EAs advise and represent taxpayers before the IRS, including taxpayers who are being examined, are unable to pay, or are trying to avoid or recover penalties.

Magilton is a principal at Sommers & Magilton Tax and Business Services.

EAs also prepare tax returns for individuals, partnerships, corporations, estates, and trusts. Unlike tax attorneys and certified public accountants, who may or may not choose to specialize in taxation, all EAs specialize in taxation and are required by the federal government to maintain their professional skills with continuing professional education. They are the only federally-licensed tax practitioners who have unlimited rights of representation before the IRS.