What is an Enrolled Agent?
Federally licensed by the IRS to represent taxpayers
What the IRS Says
According to the IRS, an Enrolled Agent (EA) has earned the privilege of representing taxpayers before the IRS, either by passing a three-part IRS exam covering individual and business tax returns or through experience as a former IRS employee. EAs must follow ethical standards and complete continuing education, and like attorneys and certified public accountants (CPAs), they have unlimited practice rights before the IRS.
Key Facts About Enrolled Agents
Federal Authorization
EAs are federally licensed tax practitioners who specialize in taxation and have unlimited rights to represent taxpayers before the IRS.
Rigorous Testing
Must pass a comprehensive three-part examination covering individual and business tax returns, or have prior IRS experience.
Unlimited Representation
Can represent any taxpayer before any IRS office for audits, collections, and appeals, regardless of who prepared the return.
Continuing Education
Required to complete 72 hours of continuing education every three years to maintain their credential and stay current with tax law changes.
How Someone Becomes an Enrolled Agent
- 1
Get a Preparer Tax Identification Number (PTIN)
A PTIN is required before scheduling the exam.
- 2
Pass the Special Enrollment Examination (SEE)
A comprehensive three-part exam, administered by PSI Services since March 1, 2026 (previously Prometric), covering:
- Part 1: Individuals (3.5 hours, 100 questions)
- Part 2: Businesses (3.5 hours, 100 questions)
- Part 3: Representation, Practices, and Procedures (3.5 hours, 100 questions)
- 3
Alternative: Former IRS Experience
Individuals with at least 5 years of IRS experience in positions that regularly interpret and apply tax law may skip the exam.
- 4
Pass IRS Background Check
Must pass a rigorous background check conducted by the IRS, including tax compliance verification.
- 5
Apply for Enrollment
Submit Form 23 (Application for Enrollment to Practice Before the IRS) to IRS Enrolled Agent Policy & Management, online through Pay.gov or by mail.
- 6
Maintain Credential
Complete 72 hours of continuing professional education every 3 years, with at least 16 hours per year, including 2 hours of ethics every year.
EA vs CPA vs Tax Attorney
| Aspect | Enrolled Agent (EA) | CPA | Tax Attorney |
|---|---|---|---|
| Licensing Authority | Federal (IRS) | State Board | State Bar |
| Focus | Tax Specialist | Accounting & Tax | Tax Law |
| IRS Representation | Unlimited | Unlimited | Unlimited |
| Nationwide Practice | Yes | Yes | Yes |
| Tax Court Representation | Limited* | Limited* | Yes |
| Appeals & Collections | Unlimited | Unlimited | Unlimited |
Any CPA or attorney in good standing can practice before the IRS nationwide (Circular 230 §10.3). An EA's credential is federal, not tied to one state.
*Attorneys in good standing are admitted to the U.S. Tax Court bar on application. Non-attorneys, including EAs and CPAs, may also practice before the Tax Court, but only after passing the Court's written non-attorney admission examination (Tax Court Rule 200) and a character and fitness review. Most EAs and CPAs have not taken that step, so confirm before assuming a practitioner can represent you in Tax Court. Every EA can represent you before the IRS in audits, collections, and appeals.
What Enrolled Agents Can Do For You
Why Choose an Enrolled Agent?
Tax Specialists
While CPAs focus on accounting and attorneys on law, EAs specialize exclusively in taxation. Their entire credential is built around tax expertise.
Federal License
An EA's credential is federal, not tied to one state, so an EA can represent taxpayers before the IRS from anywhere in the United States.
Accessible Professional Service
EAs provide the same IRS representation rights as CPAs and attorneys before the IRS, making professional tax help available to more taxpayers.
Continuous Education
Required continuing education ensures EAs stay current with the ever-changing tax code and IRS procedures.
Important Information
This page provides general educational information about Enrolled Agents as defined by the IRS and Treasury Department Circular 230. Nothing on this page should be construed as a guarantee of results, representation of superior qualifications, or a comparison of the quality of services provided by different tax professionals. The choice of a tax professional is an important decision and should not be based solely upon advertisements or credentials. Each taxpayer's situation is unique, and outcomes may vary. Past performance does not guarantee future results.
Learn More from Official Sources
Work with a Federally Licensed Tax Professional
Our Enrolled Agent is here to help with tax preparation, planning, and IRS representation.