What is an NTPI Fellow?

An NTPI Fellow has successfully completed the National Tax Practice Institute’s three-year course.

The National Tax Practice Institute is the nation’s premier tax representation training program and is sponsored by the National Association of Enrolled Agents (NAEA). NTPI’s mission is to develop and enhance the knowledge and skills needed to represent taxpayers before the Internal Revenue Service. It is open only to U.S. Treasury Circular 230 practitioners—enrolled agents, certified public accountants, and attorneys.

Taught in three levels over three years, NTPI training is led by the finest experts in the field of taxpayer representation. It is the only program in the country in which taxpayer representatives gather to enhance their representation skills. Topics covered include contemporary representation practice issues and ethical considerations of representation practice.

Established in 1884 by legislation signed into law by President Chester Arthur, enrolled agents are private tax practitioners who are licensed by the federal government to practice before all administrative levels of the IRS. This includes all representation matters relating to clients’ rights, privileges, and liabilities under laws or regulations administered by the Internal Revenue Service. They are required to abide by the provisions of U.S. Treasury Department Circular 230 in their practice and, if found in violation, may be suspended or disbarred.

Today, enrolled agents advise, represent, and prepare tax returns for individuals, partnerships, corporations, estates, trusts, and any entities with tax-reporting requirements. Each year they work with more than 5 million individual and small business taxpayers.