Dionne Cheshier, Enrolled Agent, supporting taxpayer rights and professional advocacy

Enrolled Agent Advocacy: Connecting Taxpayers and Congress

Enrolled Agent advocacy plays an important role in protecting taxpayers, strengthening IRS representation, and helping lawmakers understand the real-world challenges Americans face when dealing with the federal tax system.

From October 26–30, 2026, the National Association of Enrolled Agents (NAEA) is organizing EA Advocacy Week Across the Nation, an opportunity for federally credentialed tax professionals to share their experience with lawmakers and explain why qualified taxpayer representation matters.

At Cheshier Tax Resolution, this mission closely reflects the work we do every day. Led by Dionne Cheshier, EA, CTRS, our team helps individuals and businesses navigate complicated IRS problems while working to protect their rights.

But what exactly makes an Enrolled Agent uniquely qualified to serve taxpayers, and why does that expertise matter beyond an individual IRS case?

What Is an Enrolled Agent?

An Enrolled Agent (EA) is a tax professional who holds the highest credential awarded by the Internal Revenue Service.

According to the IRS explanation of Enrolled Agent credentials, EAs earn their status by passing a comprehensive three-part federal tax examination or qualifying through relevant experience as a former IRS employee.

They must also satisfy IRS suitability requirements, follow professional ethical standards, and complete continuing education.

Unlike tax return preparers who have limited or no representation authority, Enrolled Agents have unlimited practice rights before the IRS.

This means an EA can generally represent taxpayers in federal tax matters involving:

  • IRS audits and examinations
  • Unpaid federal tax liabilities
  • Collection actions and payment arrangements
  • IRS disputes and administrative appeals
  • Penalty relief requests
  • Complex federal tax compliance issues

CPAs and attorneys also have unlimited IRS representation rights, but Enrolled Agents are distinguished by their federal tax-specific credential.

For taxpayers dealing with an intimidating IRS notice or mounting tax debt, understanding the qualifications of the person representing them is essential.

Why Enrolled Agent Advocacy Matters During NAEA Advocacy Week 2026

The purpose of NAEA Advocacy Week Across the Nation is to help policymakers better understand the Enrolled Agent profession and the taxpayers these professionals serve.

Enrolled Agents regularly encounter the practical consequences of federal tax laws and IRS administrative procedures.

They see what happens when taxpayers struggle to obtain account information, misunderstand collection notices, encounter processing delays, or cannot determine which resolution options may be available.

Those experiences offer lawmakers something valuable: a perspective grounded in actual taxpayer representation.

Enrolled Agent advocacy helps connect the experiences of taxpayers with the people responsible for shaping tax administration policy.

The goal is not political influence or preferential treatment. It is education, professional dialogue, and improved understanding of how federal tax procedures affect individuals, families, and small businesses.

Three Taxpayer Issues at the Center of Enrolled Agent Advocacy

NAEA’s 2026 advocacy priorities emphasize several issues that directly affect taxpayers.

1. Stronger Standards for Paid Tax Return Preparers

Many taxpayers assume anyone charging a fee to prepare a federal tax return must meet consistent federal education and competency requirements. That is not necessarily the case.

The IRS explains that tax preparers have different credentials and representation rights. Holding a Preparer Tax Identification Number does not, by itself, establish the same qualifications as an Enrolled Agent, CPA, or attorney.

NAEA supports reasonable minimum standards for paid tax return preparers, including education and suitability safeguards.

Errors made during tax preparation can lead to additional taxes, delayed refunds, penalties, audits, and other financial consequences. Improved professional standards are intended to reduce avoidable taxpayer harm while preserving access to tax preparation services.

2. Better IRS Service and Stronger Taxpayer Protections

Taxpayers facing IRS problems often need timely information and a clear understanding of their options.

Resolving an issue can involve repeated correspondence, lengthy processing periods, and complicated administrative procedures.

NAEA has highlighted proposed improvements involving taxpayer assistance, professional authorization systems, and protections against improper tax preparation practices.

These efforts include discussion of the bipartisan Taxpayer Assistance and Service Act, which was advanced by the Senate Finance Committee in 2026.

The proposed changes are not all enacted law. However, they illustrate how Enrolled Agent advocacy can help inform efforts to make tax administration more responsive and accessible.

3. IRS Modernization and Improved Communication

Technology plays an increasingly important role in federal tax administration.

NAEA supports responsible IRS modernization, including improved digital tools, updated systems, and more efficient communication between taxpayers, authorized representatives, and the IRS.

For taxpayers, these improvements could mean easier access to information and fewer administrative obstacles. For qualified representatives, better systems can support more effective case management and communication.

At Cheshier Tax Resolution, we understand how important accurate account information and timely communication can be when resolving federal tax problems.

Our educational article on the IRS Automated Collection System (ACS) explains how complicated collection procedures can become when taxpayers are trying to resolve outstanding liabilities.

How Enrolled Agent Authority Helps Taxpayers Facing IRS Problems

Because the program involves identity verification and children’s Social Security numbers, Enrolled Agent advocacy begins with a credential, but its practical value is demonstrated through representation.

An EA’s unlimited federal practice rights allow the professional to work directly with the IRS on authorized taxpayer matters.

For someone facing years of unfiled returns, escalating penalties, or collection enforcement, qualified representation can provide structure and direction.

An Enrolled Agent can review the taxpayer’s circumstances, explain available administrative options, communicate with the IRS, and help develop an appropriate resolution strategy.

Depending on eligibility and the facts of the case, that strategy might involve an installment agreement, penalty abatement, an Offer in Compromise, or another available IRS procedure.

Our guide to when you need a tax resolution specialist explores how professional representation can help taxpayers understand their options.

An EA’s authority comes from the federal credential—not from a relationship with a congressional office.

Congressional advocacy and IRS representation serve different purposes. Advocacy helps inform policymakers about broader problems, while authorized representation addresses the individual taxpayer’s case through established IRS procedures.

Dionne Cheshier: Bringing Taxpayer Experience to the Advocacy Conversation

As the founder and leader of Cheshier Tax Resolution, Dionne Cheshier, EA, CTRS, brings more than three decades of tax industry experience to her work with individuals and businesses.

Her credentials include Enrolled Agent status and Certified Tax Resolution Specialist.

As a member of NAEA, Dionne recognizes the importance of helping policymakers understand the challenges taxpayers face when navigating federal tax obligations.

Her experience in IRS representation provides a practical foundation for conversations about taxpayer protections, professional standards, and administrative improvements.

You can learn more about Dionne’s credentials and professional background on our Cheshier Tax Resolution team page.

For our clients, the central value of that experience remains the same: informed, professional representation grounded in an understanding of federal tax law and IRS procedures.

Why Enrolled Agent Advocacy Benefits More Than the Tax Profession

When tax professionals advocate for improved IRS processes, stronger preparer standards, and better taxpayer protections, the potential benefits extend beyond the professionals themselves.

Taxpayers may benefit from clearer procedures, more reliable assistance, and a better understanding of their rights.

Small businesses may benefit from more efficient communication and fewer administrative barriers. And lawmakers gain insight into the practical effects of tax administration decisions.

NAEA Advocacy Week is a reminder that meaningful taxpayer protection requires both qualified professionals and a tax system that functions effectively.

Frequently Asked Questions About Enrolled Agent Advocacy

Can an Enrolled Agent represent me before the IRS?

Yes. Enrolled Agents have unlimited federal IRS representation rights and can generally represent taxpayers in audits, collection matters, appeals, and other IRS proceedings.

Is an Enrolled Agent the same as a CPA?

No. Enrolled Agents hold a federal tax credential issued by the IRS, while CPAs are licensed by state accountancy boards. Both, along with attorneys, have unlimited representation rights before the IRS.

Does congressional advocacy give an EA special authority with the IRS?

No. An Enrolled Agent’s IRS representation authority comes from the federal credential. Advocacy activities do not provide preferential treatment or guarantee a particular outcome in an individual tax case.

What is NAEA Advocacy Week?

NAEA Advocacy Week is an initiative that encourages Enrolled Agents to educate lawmakers about their profession, taxpayer challenges, and opportunities to improve tax administration.

How can an Enrolled Agent help with unpaid taxes?

An Enrolled Agent can evaluate a taxpayer’s IRS situation, review available resolution options, and provide authorized representation in discussions or proceedings with the IRS.

Protecting Taxpayers Through Expertise and Advocacy

Enrolled Agent advocacy represents an important connection between professional expertise, taxpayer rights, and public policy.

As NAEA Advocacy Week approaches, Cheshier Tax Resolution recognizes the value of ensuring that the experiences of taxpayers facing real IRS challenges are understood by those who shape the federal tax system.

Our commitment remains focused on helping individuals and businesses understand their rights, explore legitimate resolution options, and receive qualified representation when dealing with the IRS.

Facing an unresolved IRS problem? Explore the tax resolution services available through Cheshier Tax Resolution and learn how professional representation may help you move forward.

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