An enrolled agent (EA) is a federally-licensed tax practitioner who has technical expertise in the field of taxation and who is authorized by the U.S. Department of the Treasury to represent taxpayers before all administrative levels—examination, collection, and appeals—of the Internal Revenue Service. Enrolled agent status is the highest credential the IRS awards. Individuals who obtain this elite status must adhere to ethical standards and complete 72 hours of continuing education courses every three years.
Enrolled agents often provide tax consultation services and prepare a wide range of federal and state tax returns —individual and corporate. Enrolled agents, like attorneys and certified public accountants (CPAs), have unlimited practice rights to represent taxpayers before the IRS. This means they are unrestricted as to which taxpayers they can represent, what types of tax matters they can handle, and which IRS offices they can represent clients before.
There are only approximately 48,000 practicing EAs in the United States.
