Enrolled agent
| Enrolled agent | |
|---|---|
| Established | July 7, 1884 |
| Authorized by | Internal Revenue Service |
In the United States of America, an Enrolled Agent (EA) is a tax advisor, specifically a federally authorized tax practitioner who, after passing a 3-part Special Enrollment Examination, has been licensed and empowered by the Internal Revenue Service, a division of the United States Department of the Treasury. Enrolled Agents, acting as attorneys-in-fact, may represent taxpayers before the Internal Revenue Service (IRS) for any and all tax matters. This is in addition to providing traditional tax preparation, filing, and transmittal services.
Enrolled Agent status is the highest credential awarded by the IRS. According to the National Association of Enrolled Agents, there are approximately 87,000 practicing EAs in the United States. An active Enrolled Agent listing can be obtained from the IRS website. The agency updates this list twice a year, usually in the months of March and September.