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 credentials from the US Government by passing comprehensive examinations. They are also the only tax professionals that may represent clients in any part of the country.
Enrolled Agents provide tax preparation, representation, tax planning and other financial services to millions of invidual 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.