What is an IRS Enrolled Agent?

  What is an Enrolled Agent? Enrolled Agents (EAs) advise, represent, & prepare tax returns for individuals, partnerships, corporations, estates, trusts, & any entities with tax-reporting requirements. EAs’ expertise in the ever-changing changing field of taxation enables them to effectively represent taxpayers at all administrative levels within the IRS. 

An Enrolled Agent is required to demonstrate to the IRS his / her proficiency in all areas of taxation, representation, and ethics before he / she is given unlimited representation rights before IRS. Unlike attorneys and CPAs who are state licensed and may or may not choose to specialize in taxes, all EAs specialize in taxation. 

The license is earned in one of two ways: 

• Pass a stringent comprehensive exam covering all aspects of tax code
• Work at the IRS for 5 years in a position that regularly interpreted and applied tax code & its regulations. 

Also required:

• Meticulous background check by the IRS
• Complete & report 72 hours of continuing education every three years

Because of the expertise necessary to become an Enrolled Agent and to maintain the license, there are only about 46,000 practicing EAs.