This is a result that was NEVER contemplated by Circular 230…SEE passed – check…..Education – NIL…Experience…NIL…the IRS would NEVER let this monster conduct an audit with NO ACCOUNTING background, and you don’t want @FrankENrolledAgent representing you either. To be fair there are quite a few competent EA’s that have gotten the accounting education and experience that they need to meet the hiring criteria to be an IRS Revenue Agent – Grade 5, Series 0512 which is THIRTY HOURS OF ACCOUNTING COURSES OR A CPA Certificate. Guys and gals you aren’t mentally retarded right? I know it isn’t PC but I need to ask. So assuming you aren’t and the accounting requirement makes sense so lets raise the floor and while we have hole open lets bury the ZOMBIES…since its going to take a bit of time to amend the law how about we amend the dictionary instead.