Enrolled Agents (EAs) are America’s tax experts. They are the only federally licensed tax practitioners who both specialize in taxation and have unlimited rights to represent taxpayers before the Internal Revenue Service. Enrolled agents have earned the privilege of representing taxpayers before the IRS by either passing a comprehensive three-part examination covering individual tax returns; business tax returns; and, representation, practice and procedure, or through experience as a former IRS employee. All candidates are subjected to a rigorous background check conducted by the IRS.

Only Enrolled Agents are required to demonstrate to the IRS their competence in matters of taxation before they may represent a taxpayer before the IRS. Unlike attorneys and CPAs, who may or may not choose to specialize in taxes, all EAs specialize in taxation. EAs are the only taxpayer representatives who receive their right to practice from the United States government. (CPAs and attorneys are licensed by the states.)

Enrolled Agents advise, represent and prepare tax returns for individuals, businesses, estates, trusts and any entities with tax-reporting requirements. An Enrolled Agents expertise in the continually changing field of tax law enables them to effectively represent taxpayers audited by the IRS.

The NAEA ensures that every member adhere to the strictest professional, moral and ethical guidelines, so as to provide the best representation for taxpayers before the IRS. This extremely strong and well trained network of tax professionals maintain their knowledge via continuing professional education throughout their careers, and ensure that their taxpayer clients’ problems are solved to a reasonable extent according to the tax code.

Yes, The U.S. Department of the Treasury’s Circular 230 has a set of rules that each Enrolled Agent must follow to practice before the IRS. In addition to this, the NAEA has a strict code of ethical, moral and professional guidelines to be followed.