What is an Enrolled Agent?
Understanding the IRS's highest credential for tax professionals
An Enrolled Agent (EA) is a tax professional who has earned the privilege of representing taxpayers before the Internal Revenue Service. This is the highest credential awarded by the IRS.
The EA Credential Explained
Enrolled Agents are the only federally-licensed tax practitioners who specialize in taxation and have unlimited rights to represent taxpayers before the IRS. Unlike attorneys or CPAs who may have broader practices, EAs focus specifically on tax matters.
The "Enrolled" part of the title means EAs are enrolled to practice before the IRS. They can represent any taxpayer, for any tax matter, before any IRS office — including audits, collections, and appeals.
How Do You Become an Enrolled Agent?
There are two paths to becoming an Enrolled Agent:
- 1 Pass the Special Enrollment Examination (SEE)
This is a comprehensive three-part exam covering individual taxation, business taxation, and representation practices. The exam is notoriously difficult, with pass rates typically around 70%.
- 2 IRS Experience
Former IRS employees who have at least 5 years of experience in positions that regularly interpreted and applied the tax code may qualify for enrollment without taking the exam.
Additionally, all EA candidates must pass a background check and meet continuing education requirements (72 hours every 3 years) to maintain their license.
EA vs. CPA vs. Tax Attorney: What's the Difference?
| Credential | Specialization | IRS Representation | Best For |
|---|---|---|---|
| Enrolled Agent | Tax matters exclusively | Unlimited rights | Tax debt resolution, audits, collections |
| CPA | Accounting, auditing, tax | Unlimited rights | Business accounting, financial audits |
| Tax Attorney | Legal matters, tax law | Unlimited rights | Criminal tax cases, litigation |
For most tax debt resolution cases — including Offers in Compromise, installment agreements, penalty abatement, and collections — an Enrolled Agent is often the best choice. EAs specialize in exactly these matters and typically charge less than attorneys while providing the same level of IRS representation.
Why Work with an Enrolled Agent for Tax Relief?
Federally Licensed
EAs are licensed by the federal government, not individual states, and can represent taxpayers in all 50 states.
Tax Specialists
Unlike CPAs or attorneys who may practice in many areas, EAs focus exclusively on taxation.
Cost-Effective
EAs typically charge less than attorneys while providing the same level of representation before the IRS.
Ethical Standards
EAs must adhere to ethical standards and complete continuing education to maintain their license.
New Leaf Tax: Your Enrolled Agent Partner
Joshua Taylor, the founder of New Leaf Tax, is a licensed Enrolled Agent and member of the National Association of Enrolled Agents (NAEA), the National Association of Tax Professionals (NATP), and the American Society of Tax Problem Solvers (ASTPS).
When you work with New Leaf Tax, you're working with a credentialed professional who specializes in helping taxpayers resolve IRS debt and get back on track.
Talk to an Enrolled Agent Today
Get expert advice from a federally-licensed tax professional. Your consultation is free and confidential.