An IRS Enrolled Agent (EA) is a federally authorized tax practitioner with expertise in U.S. tax law. As an EA, one holds the highest credential granted by the Internal Revenue Service (IRS), which allows the professional to represent taxpayers in matters involving the IRS, including audits, collections, and appeals. Unlike other tax professionals, Enrolled Agents have unlimited practice rights, meaning they can represent any taxpayer, on any tax matter, and before any IRS office.
Becoming an Enrolled Agent requires passing the Special Enrollment Examination (SEE), which covers individual and business tax returns as well as IRS representation and procedures. EAs must also adhere to strict ethical standards and complete ongoing professional education to maintain their credential.