What is an Enrolled Agent?
An enrolled agent is someone who can represent taxpayers before the Internal Revenue Service (IRS) and prepare tax returns in all 50 U.S. states.
Enrolled agents (EA) are the only federally authorized tax practitioners empowered by the U.S. Department of Treasury, who specialize in taxation and also have unlimited rights to represent taxpayers before the IRS. (Attorneys and CPA’s are state licensed). Enrolled agent status is the highest credential awarded by the IRS.
To become an Enrolled Agent you need to pass the 3-part comprehensive Special Enrollment Examination, pass a background check, and get fingerprinted, among other things.
An enrolled agent must have 72 hours of continuing education every 3 years.