Welcome to M. C. Taxes, LLC owned and operated by Michael Watson, E.A.

I am a Cincinnati based Tax Accountant licensed to practice before the IRS as an Enrolled Agent (EA). I have been preparing taxes for over 25 years, the last 10 professionally.

In January of 2009 I was granted enrolled agent status by the IRS. But what does that mean? First, I DO NOT work for the IRS....I work for YOU.

The term enrolled agent tends to be misleading to the general public. A more accurate term would be Federally Licensed Tax Professional, Certified Tax Practitioner or perhaps Certified Taxpayer Representative or Federally Authorized Tax Practitioners. None of these terms officially exist.

So what sets E.A.'s apart from other tax return preparers?
E.A.'s must demonstrate their tax proficiency by passing a comprehensive test administered by the IRS. Once an individual passes his test, as an E.A., he (she) can practice before all divisions of the IRS and have all the same privileges as an attorney or CPA.

All three professionals are ruled by Circular 230 and are subject to oversight by the Office of Professional Responsibility (OPR) of the IRS. However, only E.A.'s may practice in any state or US territory. Attorneys and CPA may only practice in the states in  which they are licensed.

As an E.A., I can prepare your individual and business returns and represent you before the IRS should you ever have a problem or audit. I operate my office from my home which helps me keep my fees very reasonable and competitive with my non-licensed colleagues.

Please give me a call today and see what I can do for you.

IRS Circular 230 regulates the education requirements for Enrolled Agents
Subpart A Section 10.6

§ 10.6 Term and renewal of status as an enrolled agent

    (d) Renewal.

        (2) Renewal period for enrolled agents.

            (v) Thereafter, applications for renewal as an enrolled agent will be required between November 1 and January 31 of every subsequent third year

    (e) Condition for renewal:

        (2) For renewed enrollment as an enrolled agent or enrolled retirement plan agent —

            (i) Requirements for enrollment cycle. A minimum of 72 hours of continuing education credit, including six hours of ethics or professional conduct, must be completed during each enrollment cycle.

            (ii) Requirements for enrollment year. A minimum of 16 hours of continuing education credit, including two hours of ethics or professional conduct, must be completed during each enrollment year of an enrollment cycle.

    (f) Qualifying continuing education —

        (1) General —

            (i) Enrolled agents. To qualify for continuing education credit for an enrolled agent, a course of learning must —

                (A) Be a qualifying continuing education program designed to enhance professional knowledge in Federal taxation or Federal tax related matters (programs comprised of current subject matter in Federal taxation or Federal tax related matters, including accounting, tax return preparation software, taxation, or ethics); and

                   (B) Be a qualifying continuing education program consistent with the Internal Revenue Code and effective tax administration.

Should you use a credentialed tax professional? That's up to you. If you want your preparer to take care of a problem with your return then you should know non credentialed preparers may...

  • only represent clients whose returns they prepared and signed, but only before revenue agents, customer service representatives, and similar IRS employees, including the Taxpayer Advocate Service until the end of 2015.
  • cannot represent clients whose returns they did not prepare and they cannot represent clients regarding appeals or collection issues even if they did prepare the return in question.
  • cannot represent clients before ANY division of the IRS for ANY reason after January 1, 2016*.

Beginning on January 1, 2016, non-credentialed tax preparers who voluntarily achieve the AFSP (Annual Filing Season Program) will have limited representation rights.

mike2It is my mission to provide professional services at the lowest possible cost to the client. I do have to cover my costs and make a profit which will sustain and secure my family. This is a moral right which has nothing to do with the market or our government. It comes from the God centered way of life which has existed for millennia.

While many in my profession will charge “what the market will bear”, I believe this philosophy to be immoral. Suppose a client comes to me distressed because of a letter from the IRS and would gladly pay me whatever I wanted to charge. Would it be right to do so? Absolutely not!

Some would call me a fool for not making all I can. Maybe in light of today’s morality this is true, but not in the eyes of God.

I will be called to account for every decision I have made in life. I’ve made some bad ones in my years on this earth. It is up to me to do what my conscience guides me to do.

If you want to overpay or have someone skirt the rules and law of the land, then please, go somewhere else. If you wanted to be treated fairly and with compassion while being willing to give and do the same, then I await hearing from you.

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