An enrolled agent (EA) is a federally licensed tax practitioner who has proven technical expertise in the field of taxation. Enrolled agents are empowered by the U.S. Department of Treasury to represent taxpayers before administrative level of the IRS for audits, collections and appeals. Only EAs, attorneys and certified public accountants (CPAs) may represent taxpayers before the IRS.
Only EAs are required to demonstrate to the IRS 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 taxation, EAs are the only taxpayer representatives who receive their right to practice fromt he U.S. government (CPAs and attorneys are licenses by the states).