Agent is an individual who has demonstrated a commanding
proficiency in tax laws and a history of professional
ethics to the U.S.
Department of the Treasury and has been granted Enrollment
and represent taxpayers before the Internal Revenue
Enrolled Agents study a variety of tax-related subjects and must pass an
extensive two-day examination to become eligible to be
Certified as an
Enrolled Agent. The examination covers tax law, tax
preparation of all types
of returns, rules, and ethics. After passing the
examination, the prospective
Enrolled Agent's background is researched by the Treasury
upon approval, an Enrolled Agent License is then
the Enrolled Agent License, each Enrolled Agent must complete 72
hours of continuing education in tax-related subjects each
person who has been employed by the Internal Revenue Service may
become an Enrolled Agent.
other accountants, Enrolled Agents are licensed to practice in every
state and most foreign countries.
Question 1: What is an Enrolled Agent ?
An Enrolled Agent (EA) is an individual who has demonstrated technical competence in the
field of taxation. Enrolled Agents, or EAs, can represent taxpayers before all
administrative levels of the Internal Revenue Service.
Question 2: How long have Enrolled Agents
represented taxpayers ?
The Enrolled Agent profession dates back to 1884 when, after questionable claims had been
presented for Civil War losses, Congress acted to regulate persons who represented
citizens in their dealings with the Treasury Department.
Question 3: How can an Enrolled Agent help
EAs advise, represent, and prepare tax returns for individuals, partnerships,
corporations, estates, trusts, and any entities with tax-reporting requirements. EAs
prepare millions of tax returns each year. EAs' expertise in the continually
changing field of tax law enables them to effectively represent taxpayers audited by the
Question 4: What are the differences
between EAs and other tax professionals ?
Only Enrolled Agents 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 taxation. EAs are the only taxpayer representatives who receive
their right to practice from the United States government. (CPAs and attorneys are
licensed by the states.)