Enrolled Agent - EA

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An enrolled agent (EA) is a federally licensed tax practitioner who has proven technical expertise in the field of taxation.  Enrolled agents are empowered by the U.S. Department of the Treasury to represent taxpayers before all administrative levels of the Internal Revenue Service (IRS) for audits, collections, and appeals. Only enrolled agents (EA's), attorneys, and certified public accountants (CPA's) may represent taxpayers before the IRS for 2848 Power of Attorney sanctioned representation activities.

Just as CPA's and attorneys are not employees of the Internal Revenue Service, EA's, Enrolled Agents are not as well and are only licensed by the IRS as an attorney is licensed by the state bar and a CPA is licensed by the state board of accountancy.