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What is an Enrolled Agent?


An Enrolled Agent (EA) is an individual who has demonstrated technical competence in the field of taxation. Enrolled Agents, or EAs, can represent taxpayers before all administrative levels of the Internal Revenue Service.

An enrolled agent is a person who has earned the privilege of practicing, that is, representing taxpayers, before the Internal Revenue Service. Enrolled agents, like attorneys and certified public accountants (CPAs), are unrestricted as to which taxpayers they can represent, what types of tax matters they can handle. However, Attorneys and CPAs are restricted to represent taxpayers in the states where they are licensed. Enrolled Agents hold a federal license which allows them to practive before any IRS office, regardless of location.

What does the term "Enrolled Agent" mean?

"Enrolled" means EAs are licensed by the federal government. "Agent" means EAs are authorized to appear in place of the taxpayer at the Internal Revenue Service. Only EAs, attorneys and CPAs may represent taxpayers before the IRS. The Enrolled Agent profession dates back to 1884 when, after questionable claims had been presented for Civil War losses, Congress acted to regulate persons who represented citizens in their dealings with the Treasury Department.

How can an Enrolled Agent help me?

EAs perform two major responsibilities. Most EAs perform Tax Preparation services for their clients. Their license requires them to maintain their knowledge of the tax law through Continual Professional Education requirements that exceen the requirements of other tax preparers. The second essential role of EAs is to provide Tax Resolution services for their clients. Unlike other tax preparers, EAs have the right and responsibility to represent taxpayers in all jurisdictions and through all appeals processes up to the Tax Court level.