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Enrolled agents are the only tax professionals licensed by the Internal Revenue Service
to represent taxpayers before the IRS. These are individuals who have demonstrated
special competence in tax matters and professional ethics. Practice before the IRS
includes all matters connected with presentations to the IRS relating to a client's
rights, privileges, and liabilities under laws or regulations administered by the IRS.
Such presentations include
- Preparing and filing documents
- Communicating with the IRS
- Representing a client at conferences, hearings, and meetings
Enrolled agents may present cases at all levels of the IRS and may represent clients,
with or without their presence, on such matters as examination of a filed return,
liability for a delinquent return, payment of a past due tax, and submission of a
federal tax lien. In short, they act as agents of taxpayers faced with problems
involving income taxes, estate and gift taxes, employment taxes, and excise taxes.
Because Enrolled Agents are licensed by the Federal Government, not the states, they
can practice anywhere in the United States.
Preparing a tax return, appearing as a witness for the taxpayer, and furnishing
information at the request of the IRS are not considered practice before the IRS.
Nonetheless, everyone who works with federal income tax should aspire to become an
enrolled agent. Gleim's EA Review makes it possible for tax professionals and
paraprofessionals to PASS the EA exam.
How to become an Enrolled Agent
The IRS contracts with Thomson Prometric to develop and administer the enrolled agent
exam to assure the technical competence and ethical appreciation of persons
(other than attorneys and certified public accountants) who practice before the
Internal Revenue Service. Attorneys and CPAs are automatically eligible to practice
before the IRS. If you are not a CPA or an attorney, you should
prepare for and pass the EA exam.
If you are a CPA or an attorney and wish to advertise your tax expertise, become an EA.
Although no particular experience or educational requirements are specified,
examination candidates should be able to answer income tax accounting questions on
the intermediate college course level.
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