Enrolled Agent Information
An enrolled agent is a person who has earned the privilege of representing
taxpayers before the Internal Revenue Service by either passing a three-part
comprehensive IRS test covering individual and business tax returns, or through
experience as a former IRS employee. Enrolled agent status is the highest
credential the IRS awards. Individuals who obtain this elite status must adhere
to ethical standards and complete 72 hours of continuing education courses every
three years.
Enrolled agents, like attorneys and certified public
accountants (CPAs), have unlimited practice rights. This means they are
unrestricted as to which taxpayers they can represent, what types of tax matters
they can handle, and which IRS offices they can represent clients
before. Learn more about enrolled agents in Treasury Department Circular 230 (PDF).
An enrolled agent is a person who has earned the privilege of representing
taxpayers before the Internal Revenue Service by either passing a three-part
comprehensive IRS test covering individual and business tax returns, or through
experience as a former IRS employee. Enrolled agent status is the highest
credential the IRS awards. Individuals who obtain this elite status must adhere
to ethical standards and complete 72 hours of continuing education courses every
three years.
Enrolled agents, like attorneys and certified public
accountants (CPAs), have unlimited practice rights. This means they are
unrestricted as to which taxpayers they can represent, what types of tax matters
they can handle, and which IRS offices they can represent clients
before. Learn more about enrolled agents in Treasury Department Circular 230 (PDF).