“What is an enrolled agent?
An enrolled agent is a tax professional, who has demonstrated special competence in tax matters, applied for enrollment, and has received authorization to practice before the Internal Revenue Service”
An Enrolled Agent is an authorized licensed practitioner that has the experience in federal tax related issues and has been recognized by the Internal Revenue Service (IRS) and United States Treasury to represent taxpayers in all levels of federal tax administration including audits, collections and tax appeals.
An Enrolled Agent has successfully completed a comprehensive 2 day examination covering the Federal Tax Regulations prescribed by the Internal Revenue Code. Additionally, an enrolled agent has successfully passed a personal background check by the federal government.
Continually, an Enrolled Agent is required to keep up with constant tax law changes and enactments. The IRS requires that 72 hours of continuing professional education be completed and reported over a 3 year period. This requirement in addition to successfully completing the exam is required to be maintained in order to preserve licensure.
Unlike Certified Public Accountants, an Enrolled Agent is required to demonstrate tax competence prior to representing a taxpayer before the IRS. Furthermore, an Enrolled Agent specializes and is licensed solely in taxation. Certified Public Accountants and Attorneys, which are licensed by a state agency oversight board, may not necessarily specialize in taxation.