From Practice to Policy: Leading the EA Profession with Jennifer MacMillan

What does it look like to build a meaningful career, serve your profession, and still know when to hand off the baton?

In this episode of The Enrolled Agent Advocate, host Brandy Spears speaks with Jennifer MacMillan, EA, a seasoned tax professional with over 30 years of experience in representation, education, and leadership. From building a client-first tax practice in California to serving as Chair of the IRSAC and now President of NAEA, Jennifer shares how she found her voice in advocacy—and why ethics, community, and continuous education are at the heart of everything she does.

Jennifer discusses selling her practice, navigating semi-retirement, and what she's focused on as NAEA prepares to support members through a shifting IRS landscape. Her story offers real talk for EAs at every stage—from newcomers building their niche to veterans ready to pass the torch.

Why You Should Listen

• Learn how to design a practice with purpose and long-term value

• Understand the power of niching and building a sale-ready business

• Get insights into how the EA profession is evolving through advocacy

• Find out what NAEA is doing to support members in a changing IRS environment

In This Episode:

• [00:00:00] Meet Jennifer MacMillan: EA since 1994

• [00:02:07] Discovering the EA credential by chance

• [00:03:24] From $750K to $500: Her first OIC and what hooked her

• [00:05:11] Building a practice that’s easy to sell

• [00:06:41] Transitioning into semi-retirement and finding the right buyer

• [00:08:04] The value of a strong professional network

• [00:08:49] Making ethics engaging—and essential

• [00:10:28] Her leadership impact at CSEA and IRSAC

• [00:13:16] On becoming NAEA President-Elect

• [00:14:00] Goals for her term and navigating IRS restructuring

• [00:17:09] Embracing technology, CE, and advisory growth

• [00:18:44] Raising awareness: Why every EA should speak up

• [00:21:22] Engaging the next generation of EAs

• [00:23:38] Strengthening IRS relationships

• [00:25:34] Challenges ahead—and where the opportunities lie

• [00:27:00] Advice for those just starting out

• [00:28:25] How to connect with Jennifer + a shoutout to NTPI

Notable Quotes

• “The key to life is recognizing opportunity when it shows up—and taking it.” — Jennifer MacMillan

• “You get to decide who takes up your time. Build your business around that.” — Jennifer MacMillan

• “Being an EA means you're the expert. But being a member of NAEA means you’re never alone.” — Jennifer MacMillan

• “Ethics education doesn’t have to be boring. It can—and should—be fun and meaningful.” — Jennifer MacMillan

About Our Guest

Jennifer MacMillan, EA has been an Enrolled Agent since 1994, specializing in individual income tax preparation and representation. She ran a successful solo practice in Santa Barbara, California, before selling it in 2019 and transitioning to semi-retirement in Colorado. A Fellow of NTPI, Jennifer has taught extensively for NTPI, CSEA, and Spidell Publishing. She is a past President of CSEA, former Chair of IRSAC, and currently serves as President-Elect of NAEA for 2024–2025. Her career has been defined by service, leadership, and a passion for educating and empowering tax professionals.

Resource & Links

The Enrolled Agent Advocate Podcast

• The Enrolled Agent Advocate

Brandy Spears

• LinkedIn

• Website - NAEA.org

Jennifer MacMillan

• LinkedIn

• Website