When UK and European entrepreneurs start researching US company formation, they often encounter a range of professional titles — paralegal, Enrolled Agent, CPA, formation agent, registered agent — without a clear sense of who does what, or who they actually need. This article explains what a paralegal is and, more practically for founders in this context, clarifies why the professional you need for IRS-related US company work is an Enrolled Agent rather than a paralegal.
What Is a Paralegal?
A paralegal is a trained professional who assists lawyers with substantive legal work — under the supervision of a licensed attorney. The American Bar Association describes a paralegal as someone who performs legal work that would otherwise be done by a lawyer, but always under attorney oversight. Paralegals work across many areas of law: corporate law, litigation, real estate, family law, intellectual property, immigration, and tax law.
Their responsibilities typically include legal research (reviewing statutes, regulations, and case law), document preparation (drafting contracts, court filings, affidavits, and legal memoranda), case management (maintaining files, tracking deadlines, scheduling), and client communication (collecting information and providing updates under attorney supervision). Paralegals work in private law firms, corporate legal departments, government agencies, and non-profit organisations.
What Paralegals Cannot Do
Despite performing many legal tasks, paralegals have clear professional limits. They cannot provide independent legal advice to clients, represent clients before a court or government agency, establish attorney-client relationships, or set legal fees. These activities are reserved for licensed attorneys. Paralegals must always work under the direct supervision of a lawyer — they are support professionals, not independent practitioners.
What Is an Enrolled Agent — And Why It Matters for Your US LLC
For UK and European founders forming a US LLC, the relevant professional for IRS-related work is not a paralegal or a general attorney — it is a US Enrolled Agent (EA). An Enrolled Agent is a federally licensed tax professional authorised by the US Department of the Treasury to represent taxpayers before the Internal Revenue Service. Unlike state-licensed attorneys or CPAs, an EA's authorisation comes directly from the federal government — the same body that issues EINs, processes tax returns, and assesses penalties.
To become an Enrolled Agent, a candidate must either pass the IRS's three-part Special Enrollment Examination (covering individual tax, business tax, and representation procedures) or have worked for the IRS in a tax-related capacity for at least five years. EAs must also complete ongoing continuing education annually to maintain their licence.
This matters for non-resident LLC owners because an Enrolled Agent can do things that a paralegal, a formation agent, or a document preparation service cannot: call the IRS directly on your behalf, represent you if your EIN application is delayed or questioned, prepare and file Form 5472 and other IRS informational returns, advise on Effectively Connected Income and treaty benefit claims, and handle any IRS notices or correspondence that arise during the life of your company.
Who Handles What in a US LLC Formation
Understanding the division of roles helps founders get the right help at each stage:
- Formation agent / registered agent service: Files your Articles of Organization with the state Secretary of State, provides a state address for legal correspondence
- Enrolled Agent: Handles IRS Form SS-4 EIN applications, Form 5472 annual filings, treaty benefit claims, and direct IRS representation
- US attorney: Advises on legal structure, drafts operating agreements, handles contract law and litigation — required for complex legal matters
- CPA: Manages ongoing bookkeeping, tax preparation, and financial compliance — often works alongside an Enrolled Agent for cross-border structures
- Paralegal: Supports attorneys with document preparation and legal research — not an independent practitioner for IRS or formation matters
Need Help With Your US LLC Formation?
Our licensed Enrolled Agent Richard Williams handles EIN applications, Form 5472 filings, and IRS representation for UK and European founders with US LLCs. We include registered agent service in our formation packages and advise on the full compliance picture from day one.
Why an Enrolled Agent Should Handle Your EIN
Form 5472 — Annual Federal Filing
View Pricing