What is an Enrolled Agent?

Enrolled Agent — The Tax Professional

Enrolled Agents (EAs) are federally-authorized tax practitioners who have technical expertise in the field of taxation and are licensed to represent taxpayers before the Internal Revenue Service at all administrative levels for audits, collections, and appeals.

In addition, EAs are the only tax practitioners required by federal law to maintain their expertise through continuing professional education. When you need up-to-date tax assistance, see an EA.

How can an Enrolled Agent help me?

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. Enrolled Agents’ expertise in the continually changing field of taxation enables them to effectively represent taxpayers audited by the IRS.

What are the differences between EAs and other tax professionals?

Only Enrolled Agents are required to demonstrate to the IRS 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 U.S. government. (CPAs and attorneys are licensed by the states.)

Why should I choose an EA who is a member of the National Association of Enrolled Agents (NAEA)?

NAEA is the professional society of Enrolled Agents. The principal concern of the association and its members is honest, intelligent, and ethical representation of the financial position of taxpayers before government agencies. Members of NAEA must fulfill continuing professional education requirements that exceed the IRS’s required minimum. Continuing professional education must be reported every 3 years and NAEA members must complete a minimum of 90 hours of education in the interpretation, application, and administration of federal and state laws in order to maintain membership in the organization.