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Electronic Federal Tax Payment System (EFTPS): Businesses and Individuals can pay all their federal taxes using EFTPS. Individuals can pay their quarterly 1040ES estimated taxes electronically using EFTPS, and they can make payments weekly, monthly, or quarterly as well as schedule payments for the entire year in advance.

Employee: Is any person hired by an employer to do a specific "job". In most modern economies the term employee refers to a specific defined relationship between an individual and a corporation, which differs from those of customer, or client. Most individuals attain the status of employee after a thorough process of interviews with several departments within a company. If the individual is determined to be a satisfactory fit for the position, he is given an official offer of employment within that company for a defined starting salary and position. This individual then has all the rights and privileges of an employee, which may include medical benefits and vacation days. The relationship between a corporation and its employees is usually handled through the human resources department, which handles the incorporation of new hires, and the disbursement of any benefits which the employee may be entitled, or any grievances that employee may have. An offer of employment, however, does not guarantee employment for any length of time and each party may terminate the relationship at any time. This is referred to as at will employment. While the terms accountant, lawyer and photographer might refer to professions, they are not employee titles, which may include Senior Developer, Executive Assistant, or Regional Sales Manager and the like.

Enrolled Agent: An expert in tax law.  Upon passing a three part exam, similar to the CPA or Bar Exam, an Enrolled Agent is licensed by the Internal Revenue Service Director of Practice to represent taxpayers world-wide before the IRS. The Enrolled Agent designation can be traced back to 1884. After many petitions and much pleading, Congress endowed EA's with the power of advocacy to prepare claims against the government and to seek equitable justice for the citizenry. In 1913, when the income tax law was passed, the EA job was expanded to include claims for monetary relief for citizens whose taxes had become inequitable or were under audit.  Enrolled Agents have evolved into THE taxpayer advocate.