What is an EA?

Understanding the role, authority, and value of America’s lesser known tax professional, the enrolled agent

In the intricate world of taxation, where rules and regulations can seem to shift like the wind, clarity is a treasured commodity.

I know this firsthand—not just from my professional experience, but from watching my grandmother, who is a retired enrolled agent. She was a lifeline for taxpayers who felt overwhelmed and lost. That early exposure showed me what an EA truly is: a trusted advocate with the skill and authority to bring order to chaos. Today, I attempt to do the same in my practice.

For many taxpayers trying to make sense of the IRS, the role of the enrolled agent (EA) can be a source of both guidance and confusion. What exactly is an enrolled agent—and perhaps more importantly, what are they not?

Let’s clear things up.

The enrolled agent dates back to 1884, emerging from the need for skilled representation during a uniquely chaotic time in American history.

After the Civil War, thousands of citizens filed claims with the federal government for compensation for horses, crops, and other property seized by Union troops. Fraud became widespread. To combat this, Congress passed the Horse Act of 1884, authorizing the Treasury Department to “enroll” agents to prepare and present claims to the government.

(This was generated by AI — I know my EA friends look much happier than this guy!)

These professionals became known as enrolled agents.

While the original purpose was centered on war-related claims, the role evolved dramatically. When the modern income tax system was enacted with the Revenue Act of 1913, the scope of enrolled agents expanded to include representation before the IRS on tax matters. Since then, the profession has matured into a highly specialized field focused on helping taxpayers navigate the U.S. tax system.

Today, enrolled agents are the only federally licensed tax professionals with unlimited rights to represent taxpayers before the IRS. The unique lineage from post-war claims adjusters to modern-day tax advocates makes us a deeply rooted and essential part of America's tax ecosystem.

It’s a legacy of trust, precision, and protection for taxpayers.

At its core, an enrolled agent is a tax professional licensed by the Internal Revenue Service (a bureau of the Department of the Treasury) to represent taxpayers before the IRS. Unlike CPAs (certified public accountants), who are licensed by state boards and whose expertise can include auditing and general accounting, or tax attorneys, who specialize in legal litigation, EAs are licensed at the federal level and focus exclusively on taxation.

Qualifications:

To become an EA, an individual must either:
- Pass a comprehensive three-part Special Enrollment Examination (SEE) administered by the IRS,

Or

–A former IRS employee with experience that must include at least five years in one of these taxpayer-facing field positions: appeals officer, special agent, revenue officer, revenue agent, tax specialist, tax law specialist, or settlement officer. Three of the five qualifying years must have occurred within the last five years prior to separation from the IRS.

Unlimited Rights to Represent Taxpayers:

EAs (like CPAs and attorneys) have what is called unlimited practice rights before the Internal Revenue Service.

This means they can:

- Represent taxpayers in audits
- Handle collections and appeals
- Work with any taxpayer—individuals, corporations, partnerships, estates, and more

Bound by Ethics and Continuing Education:

All enrolled agents (and those who engage in practice before the IRS) must adhere to the rules outlined in Treasury Department Circular 230, which outlines ethical conduct, diligence, and competency. We are also required to complete continuing education each year to stay current with changes in tax law.

While in recent years, some have advocated for reducing the hours of continuing education, quality education remains one of the best things an EA (and any tax professional) can do. Tax laws change quickly — staying up to date and competent is crucial.

Tax Law Experts, Not Just Preparers:

While many EAs do offer tax preparation, their greatest strength is in representation. From unfiled returns to IRS notices, audits, and collections, EAs are highly trained in finding solutions and defending taxpayer rights.

An Advocate for the Taxpayer:

Above all, an EA is a fierce advocate for their client. They serve as the taxpayer’s voice in what can often feel like an intimidating and complex process, providing both representation and reassurance.

What an Enrolled Agent Is NOT

Not a CPA:

CPAs are licensed by state boards and have expertise that spans accounting, auditing, and financial reporting. Some CPAs do specialize in taxes, but taxation may only be one part of their broader practice. EAs, on the other hand, are tax-focused professionals by design. If you spend much time on social media, it will not take long until you find a thread of tax pros battling in the “credential wars”. Let’s face it — we all know people with letters, without letters, who are good, bad, competent, incompetent. Letters do not define a person’s knowledge. (No, I’m not going to start naming names — that’s what happy hour is for!)

Not Just a Tax Preparer:

Anyone can prepare taxes, including those with no professional license. But EAs are federally licensed representatives with the right to act on your behalf before the IRS. That’s a powerful difference. An EA doesn’t just fill out forms—they can defend them. Recently, I have seen some social media posts claiming that the EA is a license for tax preparation, but this is incorrect.

Not "Certified by the IRS":

A common misconception is that EAs are “IRS certified” or “IRS Enrolled Agents.” These terms are misleading and even prohibited by Circular 230. The correct title is “Enrolled Agent.”

Not a Financial Planner or Investment Advisor (By Default):

While EAs may advise on the tax implications of investment or estate strategies, their primary training is in tax law, not financial or investment planning.

Not a Tax Attorney:

Tax attorneys are licensed by state bar associations and are licensed to handle tax litigation and represent clients in the U.S. Tax Court and other Courts. EAs & CPAs do not practice in court.

However, there is one important exception —

United States Tax Court Practitioners

There is a lesser-known but highly respected credential called the United States Tax Court Practitioner (USTCP). This designation allows non-attorneys who are Enrolled Agents & CPAs to represent clients in U.S. Tax Court if they pass a challenging exam (6% pass rate on the last cycle) administered by the court itself and pass a character and fitness interview.

(If you are interested in more information about this process or in taking a class to prepare for the exam, I highly recommend visiting taxcourtexam.com, created by Sherrill Trovato, who passed the exam on her first attempt in 2000.)

The Challenge for EAs

One of the biggest challenges is that few people outside the tax world are familiar with what an enrolled agent is. Many consumers believe the term CPA encompasses anyone involved in tax-related activities. I’ve even heard some who think EAs are support staff for CPA firms. This is where it becomes essential for us to explain to our clients what an enrolled agent is. Advocacy is critical to our profession and something that each of us must do.

Are you looking to become an EA? Or are you a new EA?

Here are some helpful resources that I recommend. I’m not getting paid for these recommendations and am a subscriber to several. (After all, I’m not an influencer because that requires not being able to say what I think)

Looking to become an EA:

I used Passkey, which is an online program written and developed by EAs. I enjoyed the text and videos and found them very easy to follow.

EA Exam Bootcamp (Brass Tax Presentation) - Great instructors. In-person classes.

Looking for a community:

We live in the era of subscriptions and communities. Every week, there is a new community for something. One that I have found that is great for getting accurate (cited) tax information in a friendly environment of supportive professionals is Incite.Tax - founded by industry leaders.

Looking to up your real estate taxation knowledge:

Take a look at CRETS (Certified Real Estate Tax Strategist). You will undergo extensive online education and then be eligible to take the exam to become certified. If you work with real estate clients (or want to), I highly recommend this.

Have experience but want to take it to the next level:

If you want to accelerate your tax knowledge and practice, then Tom’s Inner Circle is the platinum standard (because platinum is better than gold). I have been in this for a few years, and it has been transformative for my practice. There are numerous mastermind and mentor groups out there, but many of them appear to be comprised of individuals who excel at marketing themselves rather than actual practice. NOT the case here.

Continuing Education:

There are dozens of options available for continuing education. I recommend Compass Tax Educators. Top-quality instructors and content. There are also several state organizations that have great seminars. The ones I recommend and am a member of:

CSTC Summer Symposium - California Society of Tax Consultants

CSEA Super Seminar - California Society of Enrolled Agents

NYSSEA Annual Conference - New York State Society of Enrolled Agents

Have questions? Please comment below!