What is an Enrolled Agent?

An Enrolled Agent is a federally licensed tax practitioner who has technical expertise in the field of taxation and who is empowered by the Department of the Treasury to represent taxpayers before all administrative levels of the IRS for audits, collections and appeals.

Unlike attorneys and CPAs who may not choose to specialize in taxes, all EA’s specialize in taxation and are the only taxpayer representatives who receive their licensure from the US Government by passing comprehensive examinations.

Enrolled Agents provide tax preparation and representation to millions of individual and business taxpayers. EAs adhere to a code of ethics and professional conduct and are required by the IRS to complete annual continuing professional education.

Like attorneys and certified public accountants (CPAs), Enrolled Agents are governed by Treasury Circular 230 in their practice before the IRS.