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Frequently Asked Questions
What is an Enrolled Agent (EA)?
The Enrolled Agent profession dates back to 1884 when, after questionable claims had been presented for Civil War losses, Congress acted to regulate persons who represented citizens in their dealings with the Treasury Department. This congressional regulation made Enrolled Agents the first to be appointed as representatives, with CPAs and attorneys being given this right later.
An Enrolled Agent is an individual who has demonstrated technical competence in the field of taxation. The term “Enrolled“ means the individual is licensed by the federal government. The term “Agent“ means the individual is authorized to appear in place of the taxpayer at the Internal Revenue Service. Only Enrolled Agents (EAs), Attorneys, and Certified Public Accountants (CPAs) may represent taxpayers before the IRS at all administrative levels.
An EA’s expertise in the continually changing field of tax law enables them to effectively represent taxpayers audited by the IRS. EAs are required to complete 72 hours of continuing professional education, reported every three years, to maintain their status as an EA.
Only the Enrolled Agent is required to demonstrate to the Internal Revenue Service 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 United States government and can practice in all 50 states. (CPAs and attorneys are licensed by the states and can practice only in the states in which they are licensed.)