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title: "Elena Rostova, EA - Senior Regulatory Editor & Enrolled Agent | Sec179Rules.com"
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description: "Professional biography, IRS credentials, and reviewed technical tax guides by Elena Rostova, EA. Senior regulatory editor at Sec179Rules.com specializing in vehicle depreciation and IRS recapture."
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> **Canonical Source:** [https://sec179rules.com/author-elena-rostova](https://sec179rules.com/author-elena-rostova)
>
> *Professional biography, IRS credentials, and reviewed technical tax guides by Elena Rostova, EA. Senior regulatory editor at Sec179Rules.com specializing in vehicle depreciation and IRS recapture.*

# Elena Rostova, EA

## Professional Background & Practice Scope

Elena Rostova is an Enrolled Agent (EA) credentialed by the U.S. Department of the Treasury to represent taxpayers before all administrative levels of the Internal Revenue Service. Over her 12-year career in tax controversies and corporate asset compliance, Elena has represented regional logistics companies, construction contractors, agricultural producers, and healthcare groups in complex IRS examinations concerning capital cost recovery.

At Sec179Rules.com, Elena serves as Senior Regulatory Editor, conducting technical peer reviews across all vehicle taxation guides, Listed Property reporting protocols under IRC § 280F, and Section 179 recapture calculations on IRS Form 4797. She also oversees the platform's 50-state tax conformity database, analyzing statutory add-backs across non-conforming jurisdictions such as California, Pennsylvania, and New Jersey.

- **IRS Enrolled Agent:** Federal License Number Verified
- **Circular 230:** Admitted to Practice Before IRS
- **B.B.A. in Taxation:** Baruch College, CUNY
- National Association of Enrolled Agents (NAEA)
- California Society of Enrolled Agents (CSEA)
- IRS National Public Liaison Working Group

## Technical Guides Reviewed & Maintained by Elena Rostova, EA

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