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, I, like most EAs, participate in the IRS’s Annual Filing Season Program and New York State’s Registration Program.