What is an Enrolled Agent?

An Enrolled Agent (EA) is a tax professional that represents taxpayers when dealing with the Internal Revenue Service. Enrolled Agents are recognized by the federal government and have been regulated by Congress since 1884.  With horses and other property confiscated for use in the Civil War, citizens had problems settling claims with the government afterwards.  Congress endowed Enrolled Agents with the power of advocacy to assist everyday citizens and to ensure equitable justice as it related to those claims.  Enrolled Agents acted in this capacity or many years.  When income tax was passed in 1913, the role of the EA expanded.
Enrolled agents must currently pass an enrollment examination/background check and are highly trained in the field.  The testing process for these professionals is stringent.  The IRS requires EAs to complete 72 hours of professional training every three years.  There are currently about 46,000 practicing Enrolled EAs in the United States.
Like Attorneys, EAs are unrestricted when it comes to which taxpayers they represent and the tax matters they would like to handle.  While many EAs have worked for the IRS in the past, they are entirely independent. 

What they do
EAs specialize in taxes.  They prepare taxes and represent tax reporting entities.  They assist clients who are dealing with appeals, collections, and audits.
Enrolled agents are authorized to appear in the place of the taxpayer and are empowered to act on behalf of their clients to negotiate with the Internal Revenue Service. 

Why Enrolled Agents?
EAs are knowledgeable and usually less expensive to hire than a tax attorney or certified public accountant.  Enrollment agents deal with many different tax-related cases on a daily basis.  They are equipped to deal with all circumstances – regardless how unique. 
Let’s face it – Taxes on income can be tricky enough.  Without the proper training, you run the risk of getting in “over your head” when you start factoring in retirement savings, property, gifts, charity, business expenses, deductions, etc.
Enrolled Agents give taxpayers (on all levels of the spectrum) comfort in knowing that a trained professional is on their side.