More about Enrolled Agents
An Enrolled Agent is a federally-authorized tax practitioner who has technical expertise in the field of taxation and who is empowered by the U.S. Department of the Treasury to represent taxpayers before all administrative levels of the IRS for audits, collections, and appeals. Only Enrolled Agents, attorneys, and CPAs may represent taxpayers before the IRS.
Enrolled Agents are required to demonstrate to the IRS their competence in matters of taxation before they may represent a taxpayer. Unlike attorneys and CPAs, all Enrolled Agents specialize in taxation. They are the only taxpayer representatives who received their right to practice from the U.S. government. In addition to a stringent testing and application process, the IRS requires Enrolled Agents to complete 72 hours of continuing education, reported every three years, to maintain their status. They must also abide by the IRS’s provisions and regulations.