What is an Enrolled Agent (EA)?

An Enrolled Agent is a Tax Professional. “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.

An Enrolled Agent is an individual who has demonstrated technical, and a high level of competence in the field of taxation and is licensed to represent taxpayers before all administrative levels of the internal Revenue Service, and can practice in all states.

Only Enrolled Agent are required to demonstrate to the Internal Revenue Service their competence in matters of taxation before they may represent a taxpayer before the IRS. Unlike attorneys and CPAs, who may or may not choose to specialize in taxes, all EAs specialize in matters of taxation.

Enrolled Agents are also the only taxpayer representatives who receive the right to practice from the United States Government (CPAs and attorneys are licensed by the states). Because of the difficulty in becoming an Enrolled Agent and keeping up the required credentials, there are fewer than 30,000 Enrolled Agents in the United States.

Below are the three major steps in becoming an Enrolled Agent and keeping up the required credentials:

1. A person must pass a stringent two-day IRS Special Enrollment Examination administered by the IRS, which covers all areas of taxation: individuals, sole proprietorships, corporations, partnerships, fiduciaries, estate and gift tax, trusts, ethics and IRS procedures/regulations; or have a minimum of 5 years of continuous employment with the IRS during which the person regularly engaged in applying and interpreting provisions of the Internal Revenue Code and the regulations there under relating to income, estate, gift, employment or excise taxes.

2. A person who has the passed the exam or qualified base on IRS experience, is then subjected to a rigorous background check conducted by the government. In addition Enrolled Agents are required to complete 72 hours of continuing education (in taxation) every three years with a minimum of 16 hours per year.

3. Enrolled Agents are required to adhere to the Standards of Ethical Conduct as published by the U.S. Treasury Department.