What is an Enrolled Agent?


An ENROLLED AGENT is a person who demonstrated technical competence and professional ethics to the Treasury Department and has been granted authority to represent taxpayers in any tax matters before the INTERNAL REVENUE SERVICE relating to the client's rights, privileges and tax liabilities.

Only three categories of tax practitioners may represent all taxpayers through all levels of the IRS from Audit to Appeals. Besides EAs, only attorneys and certified public accountants licensed by the State are granted such authority.

Most EAs become such by demonstrating their technical proficiency through a comprehensive two-day written examination administered by the IRS. Additionally, minimum continuing education requirements have been established for EAs in order to maintain their status.

All ENROLLED AGENTS are required to conduct themselves in accordance with the standards of Ethical Conduct as provided for in U.S. Treasury Circular 230.

Many ENROLLED AGENTS are members of the NATIONAL ASSOCIATION OF ENROLLED AGENTS and similar state level organizations, such as the CALIFORNIA SOCIETY OF ENROLLED AGENTS. The Association and its members have as their principal concern the honest, intelligent and ethical representation of the financial position of taxpayers before governmental agencies such as the IRS and FRANCHISE TAX BOARD.

The Association and its members are always striving to encourage public awareness of taxpayer rights, privileges and obligations.