What is an enrolled agent?
An enrolled agent (EA) is, in the IRS's words, "a person who has earned the privilege of representing taxpayers before the Internal Revenue Service." The IRS licenses EAs itself. It calls enrollment "the highest credential the IRS awards." An EA can speak for you in an audit, a collections case or an appeal.
What an enrolled agent does
The IRS says EAs "may represent their clients on any matters including audits, payment/collection issues, and appeals." Circular 230, the rules for practicing before the IRS, adds that this work includes "preparing documents; filing documents; corresponding and communicating with the Internal Revenue Service" and "representing a client at conferences, hearings, and meetings."
| You need help with | What the IRS says an EA can do |
|---|---|
| An audit | Represent you |
| A payment or collection issue, such as tax you owe | Represent you |
| An appeal | Represent you |
| A letter or call from the IRS | Correspond and communicate with the IRS for you |
| Paperwork for an IRS matter | Prepare and file documents with the IRS |
Who an EA can represent
Almost anyone. The IRS says EAs, like attorneys and CPAs, are "generally 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." The IRS says enrolled agents, CPAs and attorneys all have "unlimited representation rights before the IRS." How an EA differs from a CPA.
How an EA gets permission to act for you
You sign Form 2848. The IRS says to "use Form 2848 to authorize an individual to represent you before the IRS," and that the person "must be a person eligible to practice before the IRS." With the form, the person can "receive and inspect your confidential tax information."
The rules an EA works under
EAs are bound by Circular 230. Under it, an individual enrolled as an agent can practice before the IRS only while "not currently under suspension or disbarment." The IRS also says EAs must complete 72 hours of continuing education every 3 years. Renewal and CE in detail.
How to check that someone is really an EA
Use the IRS's Directory of Federal Tax Return Preparers with Credentials and Select Qualifications. The IRS says it lists preparers who hold "professional credentials recognized by the IRS." Per the IRS's guide to the directory, enrolled agents are among them. You can search by ZIP code, last name, or a specific credential, and results show each preparer's name, city, state, ZIP code and credentials.
To ask the IRS directly, use the Contact the Office of Enrollment form and choose "I am requesting information about an enrolled agent," as the IRS's verification page explains. The IRS says its policy is to answer within 72 hours, though it can take longer.
How someone becomes an EA
Most pass a three-part IRS exam and a suitability check to be enrolled. Certain former IRS employees can skip the exam based on their IRS experience. The steps, and what they cost.
Sources, checked October 29, 2026: IRS: Enrolled agents · IRS: Enrolled agents FAQ · IRS: Understanding tax return preparer credentials and qualifications · IRS: About Form 2848 · IRS: Circular 230 (31 CFR Part 10) · IRS: Choosing a tax professional · IRS: How to use the tax return preparer directory · IRS: Verify the status of an enrolled agent · IRS: Information for former IRS employees. Rules can change, so check the IRS pages before you hire or enroll.