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 allowed by the Department of the Treasury to represent taxpayers before all administrative levels of the Internal Revenue Service for audits, collections and appeals.

Unlike attorneys and CPAs who may not choose to specialize in taxes, all Enrolled Agents or EA’s specialize in taxation and are the only tax professionals who receive their licensure from the United States Government by passing a comprehensive examination strictly focused on tax law and ethics.

Enrolled Agents provide tax preparation, representation, tax planning and other financial services to millions of individual and business taxpayers. EA’s adhere to a code of ethics and professional conduct and are required by the IRS to complete annually continued professional education with no less than 72 hours over a 3 year period with 2 hours each year of ethics.

Like attorneys and Certified Public Accountants (CPAs), Enrolled Agents are governed by Treasury Department Circular No. 230 – which are the Regulations Governing Practice before the Internal Revenue Service.