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[Music] so with code section 162a three photos and a book from a captain we won that audit and she writes that yacht off on her tax returns year over year [Music] I want to go over the difference between a CPA and an enrolled agent has anyone heard the the term enrolled agent before a few people okay so the true difference between a CPA and an enrolled agent is a CPA is a certified public accountant okay so when it comes time to file your tax returns youre gonna go into your CPAs office and provide them all your information and theyre going to account for every single item that needs to go inside of your tax returns so that they can file your tax returns thats what CPAs do okay you normally meet with your CPAs during what months guys like what are the typical months that you meet with January February March April cool perfect now an enrolled agent holds the highest designation that the IRS allows for being an accountant okay what it pretty much means is that you spend a majority o