An "Enrolled Agent" (or EA) is lcensed by 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 and unlike a CPA or an attorney, the enrolled agent license it 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 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). Because of the difficulty in passing this test, there are less than 63,000 Enrolled Agents practicing in the United States today. Note: There are over 660,000 CPA's 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 and must maintain professional standards. 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 50 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.
