What is an Enrolled Agent?
An enrolled agent is a
person who has earned the privilege of representing taxpayers before the Internal
Revenue Service by either passing a three-part comprehensive IRS test covering
individual and business tax returns, or through experience as a former IRS employee.
Enrolled agent status is the highest credential the IRS awards. Individuals who obtain
this elite status must adhere to ethical standards and complete 72 hours of continuing
education courses every three years.
Enrolled agents, like
attorneys and certified public accountants (CPAs), have unlimited practice rights. This
means they are unrestricted as to which taxpayers they can represent, what types of tax
matters they can handle, and which IRS offices they can represent clients before. Learn
more about enrolled agents in
Treasury Department Circular 230 (PDF).