Bill > A1640

Introduced Session

This bill would require a plaintiff to obtain an affidavit of merit in a malpractice suit against an enrolled agent, by adding enrolled agents to the list of professionals covered under P.L.1995, c.139 (C.2A:53A-26 et seq.). Enrolled agent status is the highest credential the IRS awards, and such status gives a tax practitioner the ability to represent taxpayers before the IRS. Enrolled agents are required to have previous experience within the IRS, or to pass a three-part test that covers both individual and business tax returns. Additionally, the IRS requires enrolled agents to complete 72 hours of continuing education courses every three years, and to comply with IRS ethical standards. Affidavits of merit ensure that people providing professional services are insulated from frivolous malpractice lawsuits. An affidavit of merit provides that another professional in that field has certified that there is a reasonable probability that the actions of the defending professional fell outside the bounds of the acceptable standards in that field. New Jersey law presently requires that an affidavit of merit be submitted within 60 days after the complaint is filed or the lawsuit will be dismissed. In New Jersey, attorneys, accountants, architects, and a host of other professionals are already given this protection, and this bill would extend the same to enrolled agents of the federal Internal Revenue Service.

AI Summary

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Carol Murphy (D)*, 

Introduced, Referred to Assembly Judiciary Committee (on 01/09/2024)

Official Document