Enrolled Agent?

• Enrolled Agents are individuals licensed by the federal government to represent taxpayers before the Internal Revenue Service.  Enrolled Agents are the only tax professionals who receive their right to practice from the United States Government.  Enrollment dates back to 1884, when Congress acted to regulate persons who represented citizens in their dealings with the Treasury Department, after questionable claims had been presented for Civil War losses.
• ALL Enrolled Agents specialize in taxation, unlike CPAs and attorneys, who may or may not choose to specialize in taxes.  Only Enrolled Agents are required to demonstrate to the IRS their competence in matters of taxation befor they represent a taxpayer.  Enrolled Agents take a difficult examination, administered by the IRS, which consists of three separate 4-hour exams which cover taxation for individuals, corporations, partnerships, estates and trusts, procedures, and ethics.  Over the years, an average of one-third of individuals taking the examination have passed, allowing them to apply for enrollment and subject themselves to a rigorous background check conducted by the IRS.
• Enrolled Agents specialize in taxation.  Throughout the year they advise, represent and prepare returns for individuals, partnerships, corporations, estates, trusts and any entities with tax-reporting requirements.  In California, for example, the more than 4,000 members of the California Society of Enrolled Agents prepare almost 2,000,000 tax returns each year.  Unlike lawyers or CPAs, Enrolled Agents expertise in the constantly changing field of tax law enables them to be effective representatives when taxpayers are audited by the IRS.  Enrolled Agents are required to earn 72 hours of continuing professional education, reported every three years, to maintain their status.
• Because of the difficulty in becoming enrolled and maintaining that enrollment, there are fewer than 34,000 Enrolled Agents in the United States.  In contrast, there are about 375,000 certified public accountants (CPAs) nationwide.

The above information was published by the San Diego Chapter of the California Society of Enrolled Agents.