What is an EA?

An Enrolled Agent (or EA) is a tax professional recognized and authorized by the United States federal government, Department of the Treasury, U.S.C § 330 to represent taxpayers in dealings with the Internal Revenue Service. The profession has been regulated by Congress since 1884.

To become an enrolled agent an applicant must pass the Special Enrollment Examination or present evidence of qualifying experience as an Internal Revenue Service employee. A background check, including a review of the applicant's tax compliance, is conducted.

The right to practice before the Internal Revenue Service is granted and regulated by Federal statute. This right is limited to Enrolled Agents, attorneys, Certified Public Accountants, Enrolled Actuaries, and to persons in a few other categories such as Taxpayer's family members holding power of attorney. (Treasury Department Circular 230. § 10.3). "Practice before the IRS" includes all matters connected with a presentation to the IRS on behalf of the taxpayer. Examples include preparing and filing documents, communicating with the IRS, and representing a client at meetings.

Enrolled Agents, are subject to procedures and regulations described in Treasury Department Circular No. 230, Regulations Governing the Practice of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, and Appraisers before the Internal Revenue Service. Enrolled Agents answer to the Internal Revenue Service's Office of Professional Responsibility for their conduct and actions. Enrolled Agents are required to have a minimum of 72 continuing professional education units every three years and a minimum of 16 CPE every year.

Enrolled Agent status does not allow the enrollee to practice before the United States Tax Court unless he or she passes a Tax Court examination. That practice is limited to members of the Bar of the Court; however being admitted to practice before the Tax Court does not allow non-attorneys to practice law before any other court or jurisdiction.