An Enrolled Agent (or EA) is a tax professional recognized by the United States federal government to represent taxpayers in dealing with the Internal Revenue Service. The profession has been regulated by Congress since 1884. To become an enrolled agent an applicant must pass the Special Enrollment Examination or present evidence of qualifying experience as an Internal Revenue Service employee. A background check including a review of the applicant's tax compliance is conducted.
The right to practice before the Internal Revenue Service is regulated by federal statute, and persons authorized to practice are known as “Federally Authorized Tax Practitioners” or “FATP’s”. The FATP status is granted to attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, and to persons in a few other categories (Circular 230 aka Treasury Reg. 10.3)
Enrolled Agents, like other FATP’s, are subject to a set of procedures and regulations described in Treasury Department Circular No. 230, Regulations Governing the Practice of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, and Appraisers before the Internal Revenue Service (3) (or Circular 230). FATP’s are allowed to represent taxpayers in all proceedings before the Internal Revenue Service including audits and appeals.