A lot of people may not be familiar with what an Enrolled Agent (EA) does.

An enrolled agent is a person who has earned the privilege of practicing, that is, representing taxpayers before the Internal Revenue Service. Enrolled Agents, like attorneys and Certified Public Accountants (CPAs), are generally unrestricted as to which taxpayers they can represent, what types of tax matters they can handle, and which IRS offices they can practice before.

In contrast, practice before the IRS is much more limited for other individuals such as unenrolled tax return prepares, family members, full time employees, partners, and corporate officers.

Enrolled Agents are licensed by the federal government and are exempt from state licensing requirements.