Final answer:
Enrolled Agents (EAs) and accompanying personnel involved in tax preparation or advice must be registered as EA personnel with the IRS. Administrative staff not directly engaged in these activities may not need registration.
Step-by-step explanation:
When we ask about the registration of EA personnel, we are typically referring to professionals who work for or with Enrolled Agents (EAs) in the United States that are involved in tax preparation and advising services. EA personnel can include EAs themselves, their assistants, and other staff members who aid in tax-related activities within the firm. The specific persons required to be registered usually involve any individual who is compensated for providing tax advice or for preparing, or assisting in the preparation of, federal tax returns. All Enrolled Agents must be registered with the Internal Revenue Service (IRS) as they hold a federal license. However, administrative personnel who do not engage directly with tax preparation or advice may not need to be registered as EA personnel.
It is important for tax preparation firms to ensure that all of their relevant employees comply with the local, state, and federal registration requirements to maintain professional standards and avoid any sanctions. Depending on the nature of their work, additional state-specific registration or licensure may be required for certain EA personnel.