Nomi Professional Accountancy Corp.

Nomi She 施美冰 聯邦稅局 註冊稅務師

Tel : 212 – 2273536  ,  Fax: 212 - 2274028

Website: , Email :

Add : 198 Canal Street, Suite 301B, New York, NY 10013, USA


何謂 稅務師稅務師 有什麼專業資格?  稅務師 與 會計師 有什麼分別?

施美冰 - 註冊稅務師  Enrolled Agent (EA)

1. 我 是一個 註冊稅務師但究竟何謂註冊稅務師?  What is an Enrolled Agent ?

a) (註冊稅務師) 是聯邦 指定 的稅務專業人士”;

b) (註冊稅務師) 擁有專業稅法知識”;

c) (註冊稅務師) 得到 聯邦 授權, 可代表你 (納稅人), 於行政聯邦稅務局前,

進行查核, 收集, 查賬上訴.”


(An Enrolled Agent (EA) is a federally-authorized tax practitioner who has technical expertise in the field of taxation and who is empowered by the U.S. Department of the Treasury to represent taxpayers before all administrative levels of the Internal Revenue Service for audits, collections, and appeals.)


2. (註冊稅務師) 如何 幫助 我的客人報稅 ?  How can Enrolled Agent help me?

(註冊稅務師) 建議,代表,同時可以處理申報個人入息稅、合股公司普通有限公司、小型股份有限公司、

                   莊園、信托 和 所有任何稅務信件 準備以要求稅報表。

(註冊稅務師) 擁有專業 稅法知識,我更不斷增加技術上知識,好使我有效地代表納稅人,解除於聯邦稅務



(Enrolled Agents advise, represent, and prepare tax returns for individuals, partnerships, corporations, estates, trusts, and any entities with tax-reporting requirements. Enrolled Agents’ expertise in the continually changing field of taxation enables them to effectively represent taxpayers audited by the IRS.)


3. (註冊稅務師) EA 與 會計師 CPA, 有什麼分別 ?

a) (註冊稅務師) 在聯邦稅務局之前,代表 你 (納稅人) 處理徵稅上的問題 ;

b) 會計師 和 律師 會可能或不可能 選擇 專門研究稅法知識 ; 註冊稅務師 一定要有 專門研究稅法知識

c) 美國政府 只是接受 註冊稅務師 實踐的權利,是唯一代表 你 (納稅人)

d) 會計師 和 律師 的執照 是由各自州政府准許。


{Only Enrolled Agents are required to demonstrate to the IRS their competence in matters of taxation before they may represent a taxpayer before the IRS. Unlike attorneys and CPAs, who may or may not choose to specialize in taxes, all Enrolled Agents specialize in taxation. Enrolled Agents are the only taxpayer representatives who receive their right to practice from the U.S. government (CPAs and attorneys are licensed by the states).}


  Nomi She’s Contact :

Cell  : 732-763-2100   Email  :   Website  :