What is an Enrolled Agent?

Chattanooga tax bookkeeping

Enrolled Agents are the only federally licensed tax practitioners who specialize in taxation and also have unlimited rights to represent taxpayers before the IRS.

What the IRS Says About Enrolled Agents (EAs):

  • EA status is the highest credential the IRS awards.

  • Individuals who obtain this elite status must adhere to ethical standards and complete 72 hours of continuing education courses every three years.

  • Only enrolled agents are required to demonstrate to the IRS their competence in all areas of taxation, representation and ethics.

  • Unlike attorneys and CPAs, who are state licensed and who may or may not choose to specialize in taxes, all EAs specialize in taxation.

  • Enrolled agents, like attorneys and certified public accountants (CPAs), have unlimited practice rights. This means they 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.

Source: Internal Revenue Service. Enrolled Agent Information. https://www.irs.gov/tax-professionals/enrolled-agents/enrolled-agent-information