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. Treasury Department to represent taxpayers before all administrative levels of the Internal Revenue Service for audits, collections, and appeals. Only EAs, attorneys, and CPAs may represent taxpayers before the IRS. The expertise of EAs in the continuously changing field of taxation enables them to effectively represent taxpayers audited by the IRS. Enrolled Agents advise, represent, and prepare tax returns for individuals, corporations, partnerships, estates, trusts, and any entity with tax reporting requirements.
What is the difference between an EA and a CPA?
Only EAs are required to demonstrate to the IRS their competence in tax matters before they may represent a taxpayer before the IRS. Unlike attorneys and CPAs, who may or may not choose to specialize in tax, all EAs specialize in taxation. EAs are the only taxpayer representatives who receive their right to practice from the U.S. government. CPAs and attorneys are licensed by individual states.
Courtesy of the National Association of Enrolled Agents