An Enrolled Agent (EA) 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 Internal Revenue Service (IRS).
Unlike attorneys and certified public accountants (CPAs) who may or not choose to specialize in taxes, all EAs specialize in taxation and are the only taxpayer representatives who receive their credentials from the US Government by passing comprehensive examinations. Only an EA is required to demonstrate to the Internal Revenue Service their competence in matters of taxation before they may represent a taxpayer before the IRS. Also, they are the only tax professionals that may represent clients in any part of the country. The credential is honored nationwide and allows EAs to represent taxpayers in all matters of taxation, including Office and Field Audits, as well as Appeals and Collections.
EAs advise, represent, and prepare tax returns for individuals, partnerships, corporations, estates, trusts, and any entities with tax reporting requirements. Enrolled Agents’ expertise in the continually changing field of taxation enables them to effectively represent taxpayers audited by the IRS.
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 CPAs, Enrolled Agents are governed by Treasury Circular 230 in their practice before the IRS.