What is an Enrolled Agent (EA)?
An Enrolled Agent (EA) is a tax advisor who is a federally authorized tax professional licensed by the U.S. Department of the Treasury. Enrolled Agents are knowledgeable and experienced professionals who specialize in taxation and are required to maintain high ethical standards. EAs can represent taxpayers before the Internal Revenue Service for tax issues that include audits, collections and appeals. An enrolled agent credential is the highest qualification a tax practitioner can receive from the Internal Revenue Service (IRS).
From the IRS website:
“An enrolled agent is a person who has earned the privilege of representing taxpayers before the Internal Revenue Service by either passing a three-part comprehensive IRS test covering individual and business tax returns, or through experience as a former IRS employee. 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, like attorneys and certified public accountants (CPAs), have unlimited practice rights. 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.”