What is an EA?
Your new best friend when you are up to your *ss in alligators better know as the IRS. EAs are the only federally licensed tax practitioners who specialize in taxation and have unlimited rights to represent taxpayers before the IRS. While CPA’s and Attorney’s also have unlimited rights to represent taxpayers before the IRS, they are regulated by state licenses. Although the EA profession by name is not as common as CPA or Attorney, it has been around since 1884 when Congress created it to represent citizens claims before the U.S. Treasury Department after the Civil War.
Enrolled agents are required to demonstrate to the IRS their competence in all areas of taxation, representation and ethics before they are given unlimited representation rights before IRS. Attorneys and CPAs, who are state licensed and may or may not choose to specialize in taxes, all enrolled agents specialize in taxation.