An Enrolled Agent (EA) is a federally authorized tax professional with technical expertise in taxation. Licensed by the U.S. Department of the Treasury, EAs are empowered to represent taxpayers before all administrative levels of the Internal Revenue Service (IRS), including audits, collections, and appeals.

The term “Enrolled” means being licensed by the federal government, while “Agent” signifies the authority to represent taxpayers before the IRS. Enrolled Agents, attorneys, and CPAs are the only professionals authorized to represent taxpayers before the IRS.

The Enrolled Agent profession dates back to 1884 when Congress acted to regulate individuals representing citizens in claims for Civil War losses before the U.S. Treasury Department.

Individuals can earn the Enrolled Agent designation through one of two methods:

1. Passing a rigorous, comprehensive exam that covers all aspects of the tax code.
2. Gaining at least five years of experience working at the IRS in a position that involved interpreting and applying tax regulations.

Additionally, all candidates must pass a thorough background check conducted by the IRS.

Enrolled Agents provide tax advice, representation, and preparation services for individuals, partnerships, corporations, estates, trusts, and other entities with tax-reporting requirements. Their expertise in the ever-evolving tax code makes them well-equipped to represent taxpayers undergoing IRS audits or collection actions..

Under the IRS Restructuring and Reform Act of 1998, federally authorized practitioners—those governed by the Department of Treasury’s Circular 230—are granted limited client privilege. This confidentiality applies when an EA represents a taxpayer in audits and collection matters but does not extend to tax return preparation.

It’s important to note that this privilege applies to federal tax issues only and does not cover state tax matters, though some states have accountant-client privilege laws.

Yes, to maintain their EA status, Enrolled Agents must complete 72 hours of continuing professional education (CPE) every three years. These ongoing education requirements ensure that EAs stay current with tax laws and regulations. Due to the rigorous qualifications and continuing education requirements, only about 63,000 Enrolled Agents are currently practicing.

Unlike attorneys and CPAs, who may or may not specialize in taxation, Enrolled Agents focus exclusively on tax-related matters. EAs are the only tax professionals who receive their right to practice directly from the federal government. In contrast, CPAs and attorneys are licensed by individual states and may have varying qualifications in tax law.

Enrolled Agents are required to adhere to the ethical standards set forth by the U.S. Department of Treasury's Circular 230, which governs their professional conduct before the IRS. These regulations ensure that EAs uphold the highest standards of professionalism and integrity.