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单词
enrolled agent
释义
enrolled agent
〈美〉(税收)注册代理人;在编代理人
准许在国内税务署〔IRS〕执业的人员,一般通过考试或者在某一专门地区为国内税务署工作五年以上而获得执业许可。准许在国内税务署执业的有四类人,除了注册代理人,其他三类为:律师、注册会计师、在某些特定案件中准许代表自己或他人的人。
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misconduct of counsel
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miscreant
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更新时间:2026/3/3 9:15:47