ABOUT US

Nice to meet you all. I'm Fumihito Hatayama, the founder of Union Tax Solutions.
After working for an accounting firm in the United States, I started a tax service business in 2020.

Why I became an Enrolled Agent

I started thinking about becoming an Enrolled Agent a few years after I started working at an accounting firm in the United States. It was the words of gratitude and appreciation from numerous clients at that time who thought highly of my performance that encouraged me to become an Enrolled Agent. I found it rewarding, and I came to appreciate the tax business more and more during my time in the United States.

The future of Union Tax Solutions

When I was a student, I wasn't very interested in the accounting and tax field. The tax accountant had such a bureaucratic image, which is definitely nothing like my personality. However, tax is an essential part of everyday life for everyone. So when I opened Union Tax Solutions, I wanted to create a fun, warm, and friendly atmosphere, the exact opposite of the bureaucratic rigid stereotype of tax professionals. I aim to be a friendly and pleasant tax accountant that everyone can rely on!

I will continue to do my best to reduce the tax burden for U.S. taxpayers, and I look forward to your continued support of Union Tax Solutions.

Fumihito Hatayama

Background

I was born and raised in Ishikawa, Japan. Once I graduated from a university in Tokyo, where I majored in business, I taught myself Business English after which I moved to the United States. Once I arrived in LA, I started working for an import-export company. I worked there for a year and decided to move to Miami to work for an accounting firm whose main clients were Japanese sole proprietors and companies. I worked there for 7 years and enjoyed being an office manager for 5 of them. After I became a U.S. authorized tax practitioner who is admitted to practice before the Internal Revenue Service (IRS) as an Enrolled Agent (EA). I started my own tax and consulting firm in Japan, where my business operations are done online. Currently, I provide tax and business consulting services to cross-border taxpayers such as Americans living in Japan and Japanese living in the United States.

What is an Enrolled Agent?

Enrolled agents (EAs) are federally-authorized tax practitioners who have demonstrated technical competence in tax law and are the only taxpayer representatives licensed to practice by the United States government. Only EAs, attorneys, and CPAs may represent taxpayers without limitation before the IRS. EAs advise and represent taxpayers who are being examined by IRS, taxpayers who are unable to pay, and taxpayers who wish to avoid or recover penalties. EAs prepare tax returns for individuals, partnerships, corporations, estates, trusts, and any other entities with tax-reporting requirements. Unlike attorneys and CPAs, who may or may not choose to specialize in taxes, all EAs specialize in taxation and are required by the federal government to maintain their professional skills with continuing professional education.

History of Enrolled Agents

After the Civil War, many citizens had problems settling claims with the government for horses and other property confiscated for use in the war effort. After many petitions and much pleading, Congress, in 1884, endowed enrolled agents with the power of advocacy to prepare claims against the government and to seek equitable justice for the citizenry.  For many years, the purpose of the enrolled agent was to act in this capacity.

In 1913, when the income tax was passed, the job of the enrolled agent was expanded to include claims for monetary relief for citizens whose taxes had become inequitable. As the income tax, estate, gift, and other sources of tax collections became more complex, the role of the enrolled agent increased to include the preparation of the many tax forms that were required. Additionally, as audits became more prevalent, their role evolved into taxpayer advocacy and negotiating with the Internal Revenue Service on behalf of their clients.

In 1972, EAs united to form a national association to represent the needs and interests of EAs and the rights of taxpayers. That association is today called the National Association of Enrolled Agents (NAEA). Through their national association and state affiliates, enrolled agents have successfully defended their rights to practice and furthered the passage of legislation and administrative rules that benefit both tax practitioners and ordinary citizens.

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