Enrolled Agent

From Wikicpa

An Enrolled Agent (or EA) is a tax professional licensed by the United States federal government. The profession has been regulated by United States Congress since 1884. Since EAs are nationally registered, an Enrolled Agent can appear before the IRS in any state.

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 only to "Federally Authorized Tax Practitioners" which are now defined in the Internal Revenue Code (IRC 7525(a)(3)(A) as Certified Public Accountants, Attorneys, and Enrolled Agents (and for certain purposes Enrolled Actuaries). Federally Authorized Tax Practitioners are subject to a set of procedures and regulations commonly refered to as Circular 230 [1]. They are allowed to represent taxpayers in all proceedings before the Internal Revenue Service including audits and appeals, but not to represent taxpayers in Tax Court, unless a member of the Bar of the United States Tax Court (which requires an attorney to provide evidence of license to practice in her jurisdiction and others to pass an examination and be admited to the Bar of the U.S. Tax Court). All other persons are only allowed limited rights to represent taxpayers, generally to provide information in examination devision.

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