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 1982, the Society began “Education Month” which was a resounding success and put the Society on a path to fiscal recovery.

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 and 200 attend, more than doubled the expected number.

Every Chapter is now entitled to one or two Directors on the Board, depending on size.

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.

East Bay Chapter is the first recipient of the “Chapter of the Year” award.

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
The Thomas P. Hess Award is established to recognize extraordinary contributors to the education goals of CSEA.

CSEA membership is now over 2000.

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
CSEA moves into its current location on Ramos Circle in Sacramento.

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.

CSEA is the proud recipient of the IRS’s “Meritorious Public Service Award” for its contributions to greater understanding of federal tax laws.

President: Carole Atwood, EA
First Vice President: Thomas Hunt, EA
Second Vice President: Donna Nance, EA
Secretary: Stan Skelton, EA
Treasurer: Jack Robishaw, EA
CSEA Members march in the Doo-Dah Parade wearing boxing gloves, carrying the “We Speak Tax” banner and handing out over 100,000 flyers along the parade route.

First Vice President: Donna Nance, EA
Second Vice President: Stan Skelton, EA
Secretary: Frederick Stine, EA
Treasurer: Jack Robishaw, EA
January 1990 marked the end of the first “enrollment cycle” ever for Enrolled Agents.

“Professional Affiliate” recognition is added for California practitioners regulated by Circular 230 who do not qualify for CSEA membership.

President: Donna Nance, EA
First Vice President: Jack Robishaw, EA
Second Vice President: Frederick Stine, EA
Secretary: Iris Kelley, EA
Treasurer: Marcia Davis, EA
Contributions to the CSEA Building Fund topped $160,000!

President: Donna Nance, EA
First Vice President: Jack Robishaw, EA
Second Vice President: Frederick Stine, EA
Secretary: Iris Kelley, EA
Treasurer: Marcia Davis, EA
The Education Committee holds its first Speaker’s Retreat.

The Board approves the purchase of a permanent home for our administrative offices.

President: Jack Robishaw, EA
First Vice President: Frederick Stine, EA
Second Vice President: Iris Kelley, EA
Secretary: Jane Goushaw, EA
Treasurer: Mark Olander, EA
In November, CSEA closes escrow on their 5,270sf building on Ramos Circle in Sacramento, with the loan scheduled to be paid in full in 1999.

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 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: 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
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.

The Tax Boat takes off on a 10-day Caribbean Cruise.

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
The Tax Boat is held on a seven-day Cruise to Alaska.

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
In June, the mortgage of the state office is paid off and paperwork is burned at the Annual Meeting.

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
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 25th Anniversary of CSEA.

The 20th annual Super Seminars are held in Las Vegas and Reno.

The Tax Boat departs for the Panama Canal.

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, and the “Student Associate” category for those pursuing a career in tax, finance or accounting.

The Tax Boat travels to New England and Canada.

President: Lonnie Gary, EA
First Vice President: Richard Quarterman, EA
Second Vice President: Norman Golden, EA
Secretary: Irene Lawrence, EA
Treasurer: Cap Porterfield, EA
Super Seminar is held in a third location – Honolulu, Hawaii.

President: Richard Quarterman, EA
First Vice President: Norman Golden, EA
Second Vice President: Irene Lawrence, EA
Secretary: Anne Arms, EA
Treasurer: William Reilly, EA
The Tax Boat goes on an Alaskan seven-day cruise.

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
The Tax Boat goes to the Eastern Mediterranean.

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
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 Tax Boat is held on a 14-day cruise to Scandinavia.

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.

The Board adopted NAEA’s Educating America Program aimed at establishing SEE coursework in community colleges across the country.

May Board Meetings were eliminated but live Fall Meetings will be held in conjunction with STALM.

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
July 7, 2016 – CSEA’s 40th Anniversary.

President: Doug Pickford, EA
First Vice President: Torie Charvez, EA
Second Vice President: Cynthia Leachmoore, EA
Secretary: Susie DiMaggio, EA
Treasurer: Joyce Cheng, EA
North Bay Chapter launches a tax information website for California fire victims, CalFireTaxInfo.org.

The Membership Committee and PIA Committee combine to form the Member Engagement & Promotion Committee.

The California EA Associate membership category is formed allowing EAs to join CSEA only.

Super Seminar is consolidated to the Reno location only and has over 900 attendees.

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