What is an Enrolled Agent?
America's Tax Experts - Federally licensed by the IRS to represent taxpayers
Official IRS Definition
An Enrolled Agent (EA) is a tax professional licensed by the federal government who has demonstrated special competence in tax matters. Enrolled Agents, like attorneys and certified public accountants (CPAs), have unlimited practice rights before the Internal Revenue Service.
Key Facts About Enrolled Agents
Federal Authorization
EAs are the only 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
Pass the Special Enrollment Examination (SEE)
A comprehensive three-part exam administered by Prometric testing centers covering:
- Part 1: Individuals (3.5 hours, 100 questions)
- Part 2: Businesses (3.5 hours, 100 questions)
- Part 3: Representation, Practices, and Procedures (4 hours, 100 questions)
- 2
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.
- 3
Pass IRS Background Check
Must pass a rigorous background check conducted by the IRS, including tax compliance verification.
- 4
Apply for Enrollment
Submit Form 23 (Application for Enrollment to Practice Before the IRS) to the IRS Office of Professional Responsibility.
- 5
Maintain Credential
Complete 72 hours of continuing professional education every 3 years, with at least 16 hours per year and 2 hours of ethics.
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 (Federal) | State-specific | State-specific |
| Tax Court Representation | No* | No* | Yes |
| Appeals & Collections | Unlimited | Unlimited | Unlimited |
*Only attorneys may represent taxpayers in U.S. Tax Court. EAs and CPAs can represent clients before the IRS in audits, collections, and appeals, but not in Tax Court litigation.
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
The only tax professionals licensed at the federal level, allowing them to practice anywhere in the United States without state restrictions.
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 Agents are here to provide expert tax preparation, planning, and IRS representation services.