Accountants, Attorneys, Enrolled Agents

Both accountants and attorneys go through a credentialing process which for all intents and purposes GAGS them from speaking about the third rail issues that this site focuses exclusively on. By “Third Rail Issues” we mean the following:

Third Rail Government Issues, Form #08.031 (OFFSITE LINK)
https://sedm.org/Forms/08-PolicyDocs/ThirdRailIssues.pdf

1. Attorneys

A typical practicing attorney must go through 7 year credentialing process consisting of:

  1. A four year undergraduate degree on any subject.
  2. One year of law school in which they obtain their JD degree.
  3. Two years of clerking at a law practice.
  4. Taking the state bar exam for all jurisdictions they intend to practice.
  5. Submitting a “Petition for Admission to Practice” at the specific federal district court or state court which they intend to litigate in. See:
    Petition for Admission to Practice, Family Guardian Fellowship
    https://famguardian.org/Subjects/LawAndGovt/LegalEthics/PetForAdmToPractice-USDC.pdf
  6. Beyond this, many attorneys further specialize by getting an LLM degree, which is usually a two year program.

The above pipeline leaves practicing attorneys DEEP in student loan debt approaching an average of $300K. This debt burden has the unfortunate affect of Economically pressuring them to do or say nearly anything to win a case, keep their clients, and maximize their revenues.

The GREATEST risk of financial ruin for a practicing attorney is to be disbarred by a judge for taking a position that undermines the government’s power or revenue. That destroys their ability to litigate against government injustice or corruption, leaving clients to fend for themselves if they are litigating against government for injustice or corruption.

Attorneys also have a conflict of allegiance because their main client is the court and not their client. The judge and the government ALWAYS come first. The “state” (sovereign PEOPLE) who the government works for is not even on their list of priorities or oath. See:

Why you DON’T want an attorney-amazing.  Right out of the Corpus Juris Secundum legal encyclopedia.
https://famguardian.org/Subjects/LawAndGovt/LegalEthics/Corruption/WhyYouDontWantAnAtty/WhyYouDontWantAnAttorney.htm

Attorneys don’t make money by settling cases out of court to avoid litigation. They make money by PROLONGING litigation and never settling so they can milk their clients dry and force them to run up huge credit card debt at high interest paying their legal fees. For this reason, state bar rules usually forbid them from bypassing their opponents attorney and negotiating directly with the opposing client. So cases seldom are settled without litigation in the interest of maximizing revenue.

Likewise, it is a third rail issue for attorneys to discuss anything that would make their services unnecessary. Thus, they will:

  1. Always propose a statutory remedy that only helps and protects the government.
  2. Dismiss attempts to settle any case in equity or using the common law, which are much simpler and easier for their clients to directly handle themselves.

2. Accountants

Accountants are much more numerous than attorneys. They follow a shorter credentialing process, which is:

  1. A four year undergraduate degree on any subject, usually economics or accounting.
  2. Taking the CPA Exam.
  3. Two years of clerking at an accounting firm such as Ernst and Young (EY) to get some experience behind their belt.

CPAs have no professional requirement to learn the tax laws. They learn it when they get to an accounting firm if their job requires it. When operating in that area, they typically associate closely with the corporate tax counsel.

The corporate tax counsel, in turn, has as his main job RISK REDUCTION and RISK MANGEMENT. In other words, he puts the legal safety of his own job and that if the company ahead of actually READING and FOLLOWING the law. What SOUNDS good and looks good at a board meeting matters far more than actually FOLLOWING what the laws say, and especially the tax laws and Anti-Money Laundering (AML) laws.

Accountants doing mainly payroll are the people that most of us deal with directly when getting hired for a job. These are the people who review and either approve or reject accounting paperwork.

Because accountants and CPAs usually have little to no legal training, they primarily do exactly and only what the corporate counsel tells them to do and are expected to NOT ask any questions or fact check what the corporate lawyer says.

Further, if you are dealing directly with an accountant in payroll, they are often even instructed by the corporate counsel to NOT ALLOW you to even know who the corporate counsel is or talk to them directly. Corporate counsel does this as part of their own RISK MANAGEMENT routine. We call their RISK MANAGEMENT approach a “Risk management honeypot”. This is not unlike a “honeypot” installed on a firewall that catches and captures and documents attempts to break into the private internet of a company and do harm.

3. IRS Enrolled Agent Program

The IRS offers a program for tax preparers called the Enrolled Agent (EA) Program. Enrolled Agents are tax professionals who have demonstrated their expertise in tax matters and are authorized to represent taxpayers before the IRS. Here are the key steps to becoming an Enrolled Agent:

  1. Obtain a Preparer Tax Identification Number (PTIN): This is required for all tax preparers.
  2. Pass the Special Enrollment Examination (SEE): This is a comprehensive three-part exam that covers individual and business tax rules, as well as IRS procedures.
  3. Apply for Enrollment: Submit Form 23, Application for Enrollment to Practice Before the IRS, and pay the enrollment fee.
  4. Pass a Suitability Check: This includes a review of your tax compliance and a criminal background check.

Once you become an Enrolled Agent, you must renew your status every three years and complete continuing education requirements annually. The continuing education program is mostly government propaganda designed to maximize government revenue and minimize private property, personal autonomy, and those claiming nonresident alien status. The Enrolled Agent Program is described at:

Become an Enrolled Agent, IRS
https://www.irs.gov/tax-professionals/enrolled-agents/become-an-enrolled-agent