The History of Enrolled Agents and CSEA

The history of Enrolled Agents dates back to 1884 when Congress passed what’s known as the Horse Act of 1884. Signed into law by President Chester A. Arthur on July 7, 1884, the bill was created as a reaction to fraudulent war loss claims in the wake of the American Civil War. After the war, many citizens faced difficulties in settling claims with the government for property confiscated for use in the war effort, and many dubious claims were submitted by scam artists. As a result, Congress endowed enrolled agents with the power of advocacy to prepare claims against the government. A standard was created for enrolled agents that included suitability checks, criminal records check and a moral character evaluation.
The 16th Amendment to the U.S. Constitution is passed, declaring Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several states, and without regard to any census or enumeration.

The Revenue Act of 1913 is passed and signed into law by President Woodrow Wilson, expanding the scope of enrolled agents to include claims for monetary relief for citizens whose taxes had become inequitable.

The first Form 1040 was released by the IRS. Click to view
As income, estate, gift and other sources of tax collections became more complex, the role of the enrolled agent increased to include the preparation of the many tax forms required. Audits became more prevalent and the enrolled agent role evolved into taxpayer representation, promulgating a series of statutes which were combined into a single Treasury Department Circular in February 19, 1921, known as Circular 230, to address “the laws and regulations governing the recognition of agents, attorneys, and other persons representing claimants before the Treasury Department and offices thereof.”
A special enrollment exam was created to qualify representatives before they could represent taxpayers before the IRS.
The Treasury Department began using the Enrolled Agent (Enrolled to Practice before the IRS) title for the professionals it licensed.
Through the pioneering efforts of David Smollan, EA, the Founding Chapter of an organization dedicated to Enrolled Agents was established in Los Angeles. Within one year it was the largest organization of EAs in the country and was the basis for what would later become the National Association of Enrolled Agents.
The “California Society of Enrolled Agents” is incorporated, formed to coordinate efforts on behalf of EAs and the eight California Chapters. The first CSEA convention is held in Santa Clara, 25 EAs attend.
A bill passed and was signed into law by Governor Jerry Brown to allow the formal recognition of EAs and the use of the initials “EA” as a professional designation.
First TV spots are aired promoting EAs.
In May, CSEA “Education Month” is launched to tremendous success, with seminars from San Diego to Redding to raise awareness and funds.

President: Pat Thompson, EA
First Vice President: Jack Sells, EA
Second Vice President: David Britton, EA
Secretary: Diane McDaniel, EA
Treasurer: Nancy Nesbitt, EA
The first CSEA “Super Seminar” is held in Lake Tahoe, 200 attend, more than doubled the expected number.

President: Jack Sells, EA
First Vice President: Nancy Nesbitt, EA
Second Vice President: Ted Bernardi, EA
Secretary: Betty LaGiusa, EA
Treasurer: Carole Atwood, EA
Super Seminar expands to a two-day event in two locations, Las Vegas and Reno. The CSEA Scholarship Fund is created.

President: Nancy Nesbitt, EA
First Vice President: Ted Bernardi, EA
Second Vice President: Thomas Hess, EA
Secretary: Betty LaGiusa, EA
Treasurer: Kay Gagna, EA
The CSEA Legislative Action Fund is created. CSEA membership is now over 2000.

President: Ted Bernardi, EA
First Vice President: Tom Hess, EA
Second Vice President: Hayden Wisdom, EA
Secretary: Mona Dawn Edwards, EA
Treasurer: Kay Gagna, EA
CSEA moves into its current location on Ramos Circle in Sacramento. The Thomas P. Hess Award is established to recognize extraordinary contributors to the education goals of CSEA.

President: Hayden Wisdom, EA
First Vice President: Betty LaGiusa, EA
Second Vice President: Carole Atwood, EA
Secretary: Mona Dawn Edwards, EA
Treasurer: Lynn Johnson, EA
President: Hayden Wisdom, EA
First Vice President: Carole Atwood, EA
Second Vice President: Thomas Hunt, EA
Secretary: Mona Dawn Edwards, EA
Treasurer: Lynn Johnson, EA
PBS airs a four-part series titled “The Tax Professionals,” successfully informing the public about EAs. CSEA’s “We Speak Tax” promotion is launched with the first toll free number to promote Members’ Services.

President: Carole Atwood, EA
First Vice President: Thomas Hunt, EA
Second Vice President: Donna Nance, EA
Secretary: Stan Skelton, EA
Treasurer: Jack Robishaw, EA
President: Thomas Hunt, EA
First Vice President: Donna Nance, EA
Second Vice President: Stan Skelton, EA
Secretary: Frederick Stine, EA
Treasurer: Jack Robishaw, EA
President: Donna Nance, EA
First Vice President: Jack Robishaw, EA
Second Vice President: Frederick Stine, EA
Secretary: Iris Kelley, EA
Treasurer: Marcia Davis, EA
President: Donna Nance, EA
First Vice President: Jack Robishaw, EA
Second Vice President: Frederick Stine, EA
Secretary: Iris Kelley, EA
Treasurer: Marcia Davis, EA
CSEA purchases their building on Ramos Circle in Sacramento. In 1999, the loan will be paid in full.

President: Jack Robishaw, EA
First Vice President: Frederick Stine, EA
Second Vice President: Iris Kelley, EA
Secretary: Jane Goushaw, EA
Treasurer: Mark Olander, EA
The first CSEA Legislative Day is held in Sacramento. Jim Stern, EA, whom Legislative Day would later be named after, is awarded the first CSEA Distinguished Service Award, along with Thomas Hess, EA, and Nancy Nesbitt, EA.

President: Frederick Stine, EA
First Vice President: Iris Kelley, EA
Second Vice President: Carol Thompson, EA
Secretary: Sidney Norton, EA
Treasurer: Mark Olander, EA
The initials “EA” were finally designated by the Treasury Department as the that of Enrolled Agent. Super Seminar is now held at five locations, including Puerta Vallarta.

President: Iris Kelley, EA
First Vice President: Armand Baradat, EA
Second Vice President: Kirby Robinson, EA
Secretary: Sidney Norton, EA
Treasurer: Lester Cutting, EA
President: Armand Baradat, EA
First Vice President: Kirby Robinson, EA
Second Vice President: Sidney Norton, EA
Secretary: Sandra March, EA
Treasurer: Lester Cutting, EA
The Society’s “Flat Tax Worksheet” garners nationwide media interest and the first statewide radio advertising campaign increases public awareness of EAs as “The Tax Professionals.”

President: Kirby Robinson, EA
First Vice President: Sidney Norton, EA
Second Vice President: Sandra March, EA
Secretary: Michael Moffett, EA
Treasurer: Bryant Willms, EA
The website www.CSEA.org launches.

President: Sidney Norton, EA
First Vice President: Sandra March, EA
Second Vice President: Joe Schwartz, EA
Secretary: Michael Moffett, EA
Treasurer: Lois Martin-Manning, EA
“International Associate” membership level is added for our affiliation with the Japanese Tax Accountants.

President: Sandra March, EA
First Vice President: Joe Schwartz, EA
Second Vice President: Lois Manning, EA
Secretary: Ilse Baradat, EA
Treasurer: Connie Lorz, EA
After 18 years of serving CSEA as Executive Vice President, Bill Sprague retires.

President: Joe Schwartz, EA
First Vice President: Lois Manning, EA
Second Vice President: Salvador Romo Jr., EA
Secretary: Diane Anderson, EA
Treasurer: James Southward, EA
President: Lois Manning, EA
First Vice President: Salvador Romo Jr., EA
Second Vice President: Connie Lorz, EA
Secretary: William Geideman, EA
Treasurer: Diane Anderson, EA
CSEA total membership reaches 4,000.

President: Salvador Romo Jr., EA
First Vice President: James Southward, EA
Second Vice President: William Geideman, EA
Secretary: Dawn Powers, EA
Treasurer: Karen Brosi, EA
The 20th annual Super Seminars are held in Las Vegas and Reno. CSEA successfully leads the charge against mandatory e-filing of tax returns.

President: James Southward, EA
First Vice President: Connie Lorz, EA
Second Vice President: Dawn Powers, EA
Secretary: Lonnie Gary, EA
Treasurer: Rosemary Hernandez, EA
President: Connie Lorz, EA
First Vice President: Lonnie Gary, EA
Second Vice President: Richard Quarterman, EA
Secretary: Cap Porterfield, EA
Treasurer: Norman Golden, EA
CSEA adds the “Professional Associate” membership category, allowing non-EA tax professionals to join.

President: Lonnie Gary, EA
First Vice President: Richard Quarterman, EA
Second Vice President: Norman Golden, EA
Secretary: Irene Lawrence, EA
Treasurer: Cap Porterfield, EA
President: Richard Quarterman, EA
First Vice President: Norman Golden, EA
Second Vice President: Irene Lawrence, EA
Secretary: Anne Arms, EA
Treasurer: William Reilly, EA
CSEA celebrates it’s 30th anniversary. An “Honorary Membership” category is approved. Longtime CSEA EVP, Bill Sprague, is the first to be honored.

President: Norman Golden, EA
First Vice President: Irene Lawrence, EA
Second Vice President: Jennifer MacMillan, EA
Secretary: Anne Arms, EA
Treasurer: Edward Sutton, EA
President: Irene Lawrence, EA
First Vice President: Jennifer MacMillan, EA
Second Vice President: William Reilly, EA
Secretary: Penny van der Meer, EA
Treasurer: Connie Ferrell, EA
CSEA’s Education Foundation is recognized by the IRS as a 501(c)3. The IRS presents a special Certificate of Appreciation to CSEA.

President: Jennifer MacMillan, EA
First Vice President: Connie Ferrell, EA
Second Vice President: David Shaw, EA
Secretary: Penny van der Meer, EA
Treasurer: Joni Terens, EA
California Assembly Bill 129 (confidentiality for EAs) passes. The website www.CSEAEducationFoundation.org launches.

President: Connie Ferrell, EA
First Vice President: David Shaw, EA
Second Vice President: Kim Kastl, EA
Secretary: Barbara Willingham, EA
Treasurer: Alma Guenther, EA
The CSEA Business Partner Program launches, providing members with enhanced benefits and partner discounts.

President: David Shaw, EA
First Vice President: Kim Kastl, EA
Second Vice President: Jean Nelsen, EA
Secretary: Gregory Cash, EA
Treasurer: Alma Guenther, EA
President: Kim Kastl, EA
First Vice President: Jean Nelsen, EA
Second Vice President: Raven Deerwater, EA, PhD
Secretary: Alma Guenther, EA
Treasurer: Don Stacy, EA
President: Jean Nelsen, EA
First Vice President: Raven Deerwater, EA, PhD
Second Vice President: Patricia Kappen, EA
Secretary: Andy Stamatelatos, EA
Treasurer: Cap Porterfield, EA
President: Raven Deerwater, EA, PhD
First Vice President: Patricia Kappen, EA
Second Vice President: Devang Mehta, EA
Secretary: Susan Growney, EA
Treasurer: Don Stacy, EA
CSEA launches the Online Learning Portal, featuring the Super Seminar content, now accessible anytime from anywhere. CSEA holds the first statewide walk-in Tax Help Day with nine Chapters participating at 14 locations.

President: Patricia Kappen, EA
First Vice President: Margaret Kehoe, EA
Second Vice President: Vacant
Secretary: Rose Hablitzel, EA
Treasurer: Doug Pickford, EA
CSEA Board of Directors adopts “Powering California’s Tax Experts” as our official tagline.

President: Patricia Kappen, EA
First Vice President: Doug Pickford, EA
Second Vice President: Torie Charvez, EA
Secretary: Rose Fulton, EA
Treasurer: Jerry Pusateri, EA
President: Doug Pickford, EA
First Vice President: Torie Charvez, EA
Second Vice President: Cynthia Leachmoore, EA
Secretary: Joyce Cheng, EA
Treasurer: John Kristianson, EA
President: Doug Pickford, EA
First Vice President: Torie Charvez, EA
Second Vice President: Cynthia Leachmoore, EA
Secretary: Susie DiMaggio, EA
Treasurer: Joyce Cheng, EA
President: Torie Charvez, EA / Cynthia Leachmoore, EA
First Vice President: Joyce Cheng, EA
Second Vice President: Vacant
Secretary: Susie DiMaggio, EA
Treasurer: Bruce Miller, EA
President: Cynthia Leachmoore, EA
First Vice President: Joyce Cheng, EA
Second Vice President: Susie DiMaggio, EA
Secretary: Rico Delodovici, EA
Treasurer: Bruce Miller, EA