An Enrolled Agent (EA) is a federally-authorized tax practitioner who has technical experience in the field of taxation and who is 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. EAs are the only tax professionals who may represent clients in any part of the country.
Enrolled Agents advise, represent, and prepare tax returns for individuals, partnerships, corporations, estates, trusts and any entities with tax-reporting requirements. Enrolled Agents’ expertise in the continually changing field of taxation enables them to effectively represent taxpayers audits by the IRS
Enrolled Agents, like attorneys and certified public accountants (CPAs), have unlimited practice rights. This means that are unrestricted as to which taxpayers they can represent, what types of tax matters they can handle, and which IRS offices they can represent clients before. Learn more about enrolled agents in Treasury Department Circular 230