S.1051

Requires an affidavit of merit in malpractice suits against enrolled agents.

Requires a plaintiff to obtain an affidavit of merit in a malpractice suit against an enrolled agent. This bill adds enrolled agents to the list of professionals covered under P.L.1995, c.139 (C.2A:53A-26 et seq.). An affidavit of merit ensures that people providing professional services are insulated from frivolous malpractice lawsuits. This protection already applies to attorneys, accountants, architects, and other professionals in New Jersey. This bill would extend the same protection to enrolled agents of the federal Internal Revenue Service.