The four credentials, side by side
| Credential | Licensed by | What it requires | IRS representation rights |
|---|---|---|---|
| Enrolled Agent (EA) | US Treasury / IRS | A three-part examination on individual, business and representation, or qualifying IRS experience; 72 hours of CE every three years | Unlimited — all administrative levels |
| Licensed Tax Consultant (LTC) | Oregon Board of Tax Practitioners | Experience as an LTP plus a consultant examination; may operate independently and supervise preparers | Limited |
| Licensed Tax Preparer (LTP) | Oregon Board of Tax Practitioners | Education and an examination; works under the supervision of an LTC or other qualifying supervisor | Limited |
| Certified Public Accountant (CPA) | State board of accountancy | Degree requirements, the uniform CPA examination and experience | Unlimited |
Why representation rights matter
A return takes an afternoon. A notice takes months. If the IRS questions something on your return, an EA, CPA or attorney can speak to them as you, with a signed power of attorney — through examination, appeals and collections. A limited-rights preparer generally cannot, beyond narrow circumstances relating to a return they personally prepared.
That is the practical difference, and it is why we lead with it. Our representation services explain what that actually looks like.
How to verify anyone, including us
- 1Oregon licensees — the Oregon Board of Tax Practitioners maintains a public license lookup for LTPs and LTCs.
- 2Enrolled Agents — the IRS publishes a directory of federal tax return preparers with credentials and select qualifications.
- 3CPAs — verified through the relevant state board of accountancy.
- 4Anyone preparing for a fee — must have a PTIN and must sign the return. A preparer who will not sign is a serious warning sign.
Ours, so you can check them
This page would be worth very little if we did not apply it to ourselves.
- Heather Perkins — Enrolled Agent, enrollment number 00160070-EA; Oregon Licensed Tax Consultant, license 35746-C. Member, Oregon Association of Tax Consultants.
- Pam Wagner — Oregon Licensed Tax Preparer, license 1924349-P. Member, Oregon Association of Tax Consultants.
- Katie Wells — bookkeeper. Bookkeeping is not a licensed profession in Oregon and Katie does not hold a QuickBooks ProAdvisor certification, so there is no number here to check. Twenty-five years of closed year-ends is the claim, and it is the only one we make.
Language to be suspicious of
- "IRS certified" — no such designation exists. It is the single clearest tell.
- A guaranteed refund amount before anyone has seen your documents.
- A promise to settle your tax debt "for pennies on the dollar" — Offers in Compromise are real and narrow, and the promise is the product being sold.
- A fee based on the size of your refund, which creates exactly the wrong incentive.
- A preparer who will not sign the return they prepared for a fee.
Schedule an appointment
A complimentary fifteen minutes, last year’s return, and whatever changed. Call 503-785-3200 or use the contact page.
Written by
Enrolled Agent, Oregon Licensed Tax Consultant
License number: Enrolled Agent 00160070-EA · Oregon Licensed Tax Consultant 35746-C
Heather has spent more than a decade preparing individual and business returns across the Portland metro and the Columbia Gorge, and holds unlimited rights to represent taxpayers before the IRS.
Last reviewed
This page is general information about Oregon, Washington and federal tax rules, not advice about your own return. Thresholds and rates change every year. Figures were verified as of August 2026 — check the linked official sources, or talk to us about your situation.