Enrolled Agent
An EA, or an Enrolled Agent, is a tax professional who has demonstrated special competence in tax matters, applied for enrollment, and has received authorization to practice before the Internal Revenue Service (IRS).
An Enrolled Agent is an authorized licensed practitioner that has the experience in federal tax related issues and has been recognized by the Internal Revenue Service (IRS) and the United States Treasury to represent taxpayers in all levels of federal tax administration including audits, collections, and tax appeals.
An Enrolled Agent has successfully completed a comprehensive three part examination covering the Federal Tax Regulations prescribed by the Internal Revenue code. Additionally, an Enrolled Agent has successful passed a personal background check by the federal government.
Continually, an Enrolled Agent is required to keep up with constant tax law changes and enactments. The IRS requires 72 hours of continuing professional education be completed and reported over a three year period. This requirement in addition to successfully completing the exam is required to be maintained in order to preserve licensure.