An Enrolled Agent (EA) is a tax professional who has taken a three-part comprehensive exam administered by the Internal Revenue Service in all phases of tax law and administration.
Established in 1884 by an act of Congress (Enabling Act of 1884 or The Horse Act of 1884) these individuals may represent taxpayers (individuals, business and estates) on audits, appeals and collection before the IRS and the US Treasury. Many also represent individuals before state tax agencies.
Bound by Circular 230 regulations of the US Tax Code, Enrolled Agents must take annual continuing education based solely on tax law. They are also the only tax professional who must be thoroughly investigated by the Internal Revenue Service prior to licensing.
Enrolled Agents may practice in any state, territory or commonwealth of the United States without further exam requirements. If they lose their license, it’s gone. No moving to another state to be relicensed. That is why many uphold a strict code of ethics.
