An Enrolled Agent (EA) is an individual who has demonstrated competence in the field of taxation.  Enrolled Agents, can represent taxpayers before all levels of the Internal Revenue Service.    Enrolled Agents are licensed - "enrolled" - by the federal government to appear in place of  - to serve as an "agent" of - the taxpayer before the Internal Revenue Service.  Only Enrolled Agents, CPAs and attorneys may represent taxpayers before the IRS.

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 Enrolled Agents specialize in taxation.  EA's are the only taxpayer representatives who receive their right to practice from the United States government.  (CPAs and attorneys are licensed by their respective states.)

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

To maintain their license, Enrolled Agents are required to complete a minimum of 72 hours of continuing professional education, every three (3) years.  EA's are required to abide by the of U.S. Treasury Department Circular 230 or risk being suspended or disbarred.  Because of the difficulty in becoming an Enrolled Agent and keeping the required credentials, there are fewer than 35,000 active EA's in the United States.

The IRS Restructuring and Reform Act of 1998 allows federally authorized practitioners (those bound by the previously mentioned Circular 230) a limited client privilege.  This privilege allows confidentiality between the taxpayer and the Enrolled Agent under certain conditions.  The applies to situations where the taxpayer is being represented in cases involving audits and collection matters.  It is not applicable to the preparation and filing of a tax return.  The new does not apply to state tax matters, although a number of states have an accountant-client privilege.

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 is represented citizens in their dealings with the Treasury Department.