An Enrolled Agent is a tax practitioner who has technical expertise in the field of taxation and who’s license is granted by the Department of the Treasury to represent taxpayers before all administrative levels of the IRS for audits, collections and appeals.
Unlike attorneys and CPAs, who are state licensed and who may or may not choose to specialize in taxes, all Enrolled Agents specialize in taxation. Because an EA’s credentials are from the US Government, they are also the only tax professionals that may represent clients in any part of the country.
In addition to the stringent testing and application process, the IRS requires enrolled agents to complete 72 hours of continuing education, reported every three years, to maintain their enrolled agent status. NAEA members are obligated to complete 30 hours per year (for a total of 90 hours per three year period). Because of the expertise necessary to become an enrolled agent and the requirements to maintain the license, there are only about 46,000 practicing enrolled agents.
Like attorneys and certified public accountants (CPAs), Enrolled Agents are governed by Treasury Circular 230 in their practice before the IRS.
To learn more about Enrolled Agents, and what America’s Tax Experts can do for you, please visit the National Association of Enrolled Agents