Enrolled Agents (EAs)

What is an Enrolled Agent (EA)?

An Enrolled Agent (EA) is an individual who has demonstrated technical competence in the field of taxation. Enrolled Agents, or EAs, can represent taxpayers before all administrative levels of the Internal Revenue Service.

What does the term "Enrolled Agent" (EA) mean?

"Enrolled" means EAs are licensed by the federal government. "Agent" means EAs are authorized to appear in place of the taxpayer at the Internal Revenue Service. Only EAs, attorneys and CPAs may represent taxpayers before the IRS. The Enrolled Agent profession dates back to 1884 when, after questionable claims had been presented for Civil War losses, Congress acted to regulate persons who represented citizens in their dealings with the Treasury Department.

How can an Enrolled Agent help me?

EAs advise, represent and prepare tax returns for individuals, partnerships, corporations, estates, trusts and any entities with tax-reporting requirements. EAs prepare millions of tax returns each year. EAs' expertise in the continually changing field of tax law enables them to effectively represent taxpayers audited by the IRS.

What are the differences between EAs and other tax professionals?

Only Enrolled Agents are required to demonstrate to the Internal Revenue Service their competence in matters of taxation before they may represent a taxpayer before the IRS. Unlike attorneys and CPAs, who may or may not choose to specialize in taxes, all EAs specialize in taxation. EAs are the only taxpayer representatives who receive their right to practice from the United States government. (CPAs and attorneys are licensed by the states.)

Are Enrolled Agents bound by any ethical standards?

EAs are required to abide by the provisions of U.S. Treasury Department Circular 230. EAs found to be in violation of the provisions contained in Circular 230 may be suspended or disbarred.

How can I find an EA?

The ability to locate an EA in your local area is as close as your computer, your telephone or your mailbox. You can simply click on the EA Directory section on the main page of this website, which will take you to NAEA’s “Find an EA” where you can search first by state and then by zip code. This is an instant referral service available at any time. You can also call the NAEA 24-hour referral service at 800-424-4339 (7 days a week) or write the National Association of Enrolled Agents. You will be sent a list of names and addresses of members located in your area. Many EAs are listed in the yellow pages under "Tax Preparation." Look for the words Enrolled Agent, Enrolled to Represent Taxpayers Before the IRS and the EA designation.