About Jessica

Education & Training

 Alexandria Technical College, Alexandria, MN 56308
Associate in Applied Science degree in Accounting, May 2004.
GPA: 3.7/4.0. Accredited Business Accountant (ABA) certification 

 Jessica Christensen is an Enrolled Agent of the IRS. 

Community Involvement

  • 4-H Volunteer
  • 4-H Club Leader
  • Church Choir Member 
  • 2005-2006 United Who’s Who Among Executives & Professionals
  • West Ottertail 2002 Dairy Princess

Enrolled Agent of the IRS

 What is an enrolled agent? An enrolled agent is a person who has earned the privilege of practicing, that is, representing taxpayers, before the Internal Revenue Service. Enrolled agents, like attorneys and certified public accountants (CPAs), are unrestricted as to which taxpayers they can represent, what types of tax matters they can handle, and which IRS offices they can practice before. 

How did Jessica become an enrolled agent?

 An individual becomes an enrolled agent by filing an application with the OPR. He/she must pass the Special Enrollment Examination or present evidence of qualifying experience as a former IRS employee. A background check including a review of the applicant’s tax compliance is conducted. 

What is the Special Enrollment Examination (SEE)?

 The SEE is now a three (3) part examination that will be administered by an Outside Vendor. The SEE contains three (3) parts as follows:

  • Part 1 - Individual
  • Part 2 - Business
  • Part 3 - Representation, Practice and Procedures

Yearly Professional Development Training

 Minimum 16 hours new tax law updates & 2 hours in ethics/Circular 230/Professional Responsibility for Enrolled Agents 

Other Professional Development Classes

  • S Corp
  • Partnership
  • Medical & Health Savings Plans
  • Tax affects of the Self-Employed
  • Individual Income Tax Issues
  • Choice of Entity comparison: LLC, S Corp, C Corp
  • Death & Taxes
  • Taxes Aspects of Real-Estate
  • Earned Income Credit (EIC)
  • Capital Gains