An Enrolled Agent (EA) is a federally-licensed tax practitioner who has proven technical expertise in the field of taxation.  EAs are empowered by the U.S. Department of the Treasury to represent taxpayers before all administrative levels of the Internal Revenue Service for audits, collections and appeals.  Only EAs, attorneys, and CPAs may represent taxpayers before the IRS. 

HOW CAN AN EA HELP ME?

EAs advise, represent, and prepare tax returns for individuals, partnerships, corporations, estates, trusts, and any entities with tax-reporting requirements.  EAs expertise in the continually changing field of taxation enables him to effectively represent taxpayers audited by the IRS.

Are EAs required to take continuing professional education?

In addition to the stringent testing and application process, the IRS requires EAs to complete 72 hours of continuing professional education, reported every three years, to maintain their EA status.  The National Association of Enrolled Agents (NAEA) is an organization formed to represent the needs of EAs and the rights of taxpayers.  NAEA members are obligated to complete 90 hours per three year reporting period.  Because of the knowledge necessary to become an EA and the requirements to maintain the license, there are only about 40,000 practicing EAs.    

What are the differences between EAs and other tax professionals?

Only EAs are required to demonstrate to the IRS their competence in matters of taxation before they may represent a taxpayer before the IRS.  Unlike attorneys and CPAs, who may or may not choose to specialize in taxes, all EAs specialize in taxation.  EAs are the only taxpayer representatives who receive their right to practice from the U.S. government (CPAs and attorneys are licensed by the states). 

Are EAs bound by any ethical standards?

EAs are required to abide by the provisions of the Department of Treasury’s Circular 230, which provides the regulations governing the practice of EAs before the IRS.  NAEA members are also bound by a Code of Ethics and Rules of Professional Conduct of the Association.