WHAT IS AN ENROLLED AGENT?
Enrolled Agents (EAs) are federally-licensed tax
practitioners who may represent taxpayers before
the IRS when it comes to collections, audits and
appeals. As authorized by the Department of
Treasury's Circular 230
regulations, EAs are granted unlimited practice rights to
represent taxpayers before IRS and are authorized
to advise, represent, and prepare tax returns for
individuals, partnerships, corporations, estates,
trusts, and any entities with tax-reporting
requirements. Enrolled agents are the only federally-licensed tax
practitioners who specialize in taxation and have
unlimited rights to represent taxpayers before the
IRS. The enrolled agent profession dates back to 1884
when, after questionable claims had been
presented for Civil War losses, Congress acted to
regulate persons who represented citizens in their
dealings with the U.S. Treasury Department.
Enrolled agents’ expertise in the continually
changing field of taxation enables them to
effectively represent taxpayers at all
administrative levels within the IRS.