What credentials should a tax strategist have?

Look for one of three credentials that let a professional represent you before the IRS without limits: Enrolled Agent (EA), CPA, or tax attorney. Anyone who prepares returns for pay must have a PTIN, but a PTIN alone is not a credential.

• Enrolled Agent (EA). Licensed by the IRS. Passed a three-part IRS exam covering tax planning, return preparation, and representation. Completes 72 hours of continuing education every 3 years. Unlimited representation before the IRS.

• CPA. Licensed by a state board of accountancy. Passed the Uniform CPA Exam. Unlimited representation before the IRS. CPAs cover all of accounting, so ask how much of their practice is individual tax.

• Tax attorney. Licensed by a state bar. Unlimited representation before the IRS. Usually brought in for disputes, estate work, or legal structuring.

• Annual Filing Season Program participant. A voluntary IRS program for preparers without a credential. They can represent you only on returns they prepared and signed, and not in appeals or collections.

• CTEC Registered Tax Preparer (California). Required for paid preparers in California who aren't a CPA, EA, or attorney: 60 hours of qualifying education, 20 hours of continuing education a year, a $5,000 bond, and a background check. The registration lets them prepare California returns. It doesn't by itself give IRS representation rights.

• PTIN only. Can prepare returns for pay, with no authority to represent you before the IRS. Not every state allows this (e.g. California does not).

Sources: IRS: Understanding tax return preparer credentials; CTEC: Registered Tax Preparers

Why does IRS representation matter?

Because the relationship doesn't end when the return is filed. If the IRS sends a notice, questions a deduction, or opens an audit, you want the person who built your strategy to be able to answer for it. With an EA, CPA, or attorney, they can. With a PTIN-only preparer, you're on your own.

How do I check a preparer's credentials?

• IRS directory. The IRS keeps a public, searchable Directory of Federal Tax Return Preparers with Credentials listing EAs, CPAs, attorneys, and AFSP participants with a valid PTIN.

• State board of accountancy. For CPAs, look up the license with the board in their state.

• CTEC lookup. For California preparers, CTEC's site lets you confirm a registration.

What are the 10 questions to ask before you pay?

1. What's your credential, and where can I verify it? You want a specific answer (EA, CPA, attorney) and a name you can look up.

2. Can you represent me if the IRS contacts me? The answer should be yes, without conditions.

3. Will you sign my return with your PTIN? A paid preparer is required to sign. One who won't is a red flag.

4. Is your fee fixed, and will I get it in writing before you start? Hourly billing makes the final cost hard to predict. A written, fixed quote doesn't.

5. Will you show me what you'd find before I commit? A firm confident in its value can show it on your return up front.

6. How do you calculate the savings you recommend? Look for math tied to your numbers, not ranges or averages.

7. How do I send you my documents? The answer should be a secure portal, never email.

8. What happens if you make a mistake? Ask whether they fix errors at no cost and how they handle any extra tax that results.

9. Who actually prepares my return, and who is my contact? You should know who's doing the work and how fast they respond.

10. Where does tax advice end and investment advice begin? A tax firm that isn't a registered investment advisor should say so, and coordinate with your financial advisor when a strategy depends on investment decisions.

What are the red flags?

• Fees based on a percentage of your refund

• Promises of a bigger refund before they've seen your return

• Refusing to sign the return or include their PTIN

• Asking you to sign a blank or incomplete return

• Asking to have your refund deposited into their account

How does Gambit answer these questions?

• Credential: Gambit is led by Brian Thomas, an IRS Enrolled Agent. Meet the team.

• Representation: as an EA, Brian has unlimited representation rights before the IRS.

• Fixed fee: Basic $875, Advanced $1,275, Personalized from $1,875, set after we review your prior-year return and guaranteed from that point. See pricing.

• Value before you pay: the free Tax Opportunity Report shows your tax profile, compliance flags, and missed strategies with estimated savings, plus your quote, in 1 to 3 business days.

• Secure documents: you upload through a secure portal and files are stored with Box. How we protect your return.

• Mistakes: we correct any Gambit error and file an amended return at no cost. If our error results in additional tax, we refund your preparation fee, up to the total you've paid us.

• Investment advice: Gambit is not a registered investment advisor. We flag investment-dependent strategies to coordinate with your financial advisor.

The easiest way to vet us is to get your free Tax Opportunity Report and judge the work yourself.

Frequently asked questions

Is an Enrolled Agent or a CPA better for taxes?

Both have unlimited representation rights before the IRS. An EA's credential is tax-specific and issued by the IRS itself. A CPA's is broader and covers audit, accounting, and tax. For individual tax strategy, what matters most is how much of their practice is individual returns like yours.

Is a CTEC Registered Tax Preparer the same as an Enrolled Agent?

No. CTEC registration is a California requirement for paid preparers who aren't a CPA, EA, or attorney. It covers education, continuing education, and a bond. An EA is a federal license from the IRS with unlimited representation rights. EAs are exempt from CTEC registration.

What is a PTIN?

A Preparer Tax Identification Number. The IRS requires everyone who prepares federal returns for pay to have one and to include it on the returns they sign. It isn't a credential or a test of expertise.

How can I tell if my tax preparer is legitimate?

Look them up in the IRS Directory of Federal Tax Return Preparers with Credentials, confirm they'll sign your return with their PTIN, and avoid anyone who charges a percentage of your refund.

Should I pay for tax strategy before seeing results?

You shouldn't have to. Ask for a written analysis of your own return first. Gambit's Tax Opportunity Report is free and comes with no obligation.

About the author

Brian Thomas, EA is a co-founder of Gambit. He is an IRS Enrolled Agent, a California Tax Education Council registered tax preparer (CTEC #A355130), a board member of the California Chapter of the National Association of Tax Professionals, and holds an MBA from UCLA. Meet the Gambit team.

Last updated: September 30, 2026