Enrolled Agent Information
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, business, and representation, practices, and procedures 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.
Why An Enrolled Agent Is More Qualified Than Other Tax Professionals
Enrolled agents specialize in taxation and are licensed by the Federal government to practice in all states without limits. CPAs and attorneys are licensed by the state and do not specialize solely in taxation. However, enrolled agents have passed a series of comprehensive exams dealing with taxation, representation, and ethics. Through successful completion of these requirements, enrolled agents have earned unlimited rights of representation before the IRS. In contrast, registered tax return preparers have not passed the rigorous exams of an enrolled agent and therefore have limited rights to represent their clients.