An "Enrolled Agent" (or EA) has received a license from the U.S. Department of the Treasury to prepare tax returns and represent taxpayers before the Internal Revenue Service (IRS). Enrolled agent status is the highest credential awarded by the IRS. Unlike a CPA or an attorney, the enrolled agent license is Federal and is recognized in every single U.S. state.
The only persons authorized to have unlimited representation rights before the Internal Revenue Service are enrolled agents, attorneys and CPA's. CPAs and attorneys are licensed by states, and they may, or may not, specialize in taxes or even prepare tax returns. EA's are the only federally licensed tax practioners tested directly by the IRS and ALL EAs specialize solely in tax matters and can represent their client's interests before any IRS office in any state.
To become an EA, a tax professional must undergo a background check AND pass an IRS test covering all aspects of taxation. So difficult is this test that less than 1/3 of those that sit for this test pass it. (I passed it the very first time I sat for this test). Further, because of the difficulty in passing this test, I am one of only 32,923 Enrolled Agents practicing in the United States today. (Note: There are over 660,000 CPA's, 1.3 Million attornies and another 1.3 Million unlicensed "tax preparers"). To retain the EA license, EA's are required to take 72 hours of continuing education each 3 year period, must maintain professional and ethical standards and must renew the EA license with specific requirements every three years. Those of us who are members of the National Association Of Enrolled Agents must take 90 hours in each 3 year period. I average more than 60 hous of continuing education every single year.
With a Federally licensed Enrolled Agent, you know you are getting a professional with the ability to handle all tax situations.
