What is an Enrolled Agent?
Enrolled Agents (EA) are accredited by the US Department of the Treasury and are the only federally recognized tax specialists. While CPAs and attorneys are licensed by individual states, they may not specialize in taxation and may not be able to represent clients in all jurisdictions.
Enrolled Agents, in contrast, are authorized to represent individuals and entities in any tax matter before the IRS and state tax authorities. Enrolled Agents are required to have an extensive knowledge of taxation and must complete a comprehensive, three-part examination covering representation, practice and procedures for both individuals and entities.
Enrolled Agents are also subjected to a thorough background check conducted by the Internal Revenue Service (IRS). To maintain their status, Enrolled Agents must complete 72 hours of continuing education which includes ethics, every three years. Although exempt as a Circular 230 professional, most participate in the IRS’s Annual Filing Season Program (which I do) and New York State’s Registration Program.