IRS Special Enrollment Examination
An Enrolled Agent (EA) is a tax advisor who is a federally-authorized tax practitioner empowered by the U.S. Department of the Treasury. Enrolled agents represent taxpayers before the Internal Revenue Service (IRS) for tax issues including audits, collections, and appeals. They are authorized to advise, represent, and prepare tax returns for individuals, partnerships, corporations, estates, trusts, and any entities with tax-reporting requirements. EAs must pass a comprehensive examination, adhere to ethical standards, and complete continuing education requirements to maintain their status.