What Is an Enrolled Agent?
An Enrolled Agent is a tax professional licensed by the U.S. federal government — specifically the Treasury Department and the IRS. The "enrolled" designation dates back to 1884, when Congress authorized citizens to represent clients before the Treasury Department in matters related to the Civil War. Today, Enrolled Agents are the only tax professionals with a license granted by the federal government, as opposed to a state license.
To earn EA status, a candidate must pass all three parts of the Special Enrollment Examination (SEE) — a comprehensive tax law exam covering individual taxation, business taxation, and IRS representation practices — and pass an IRS suitability check including a criminal background investigation. Alternatively, former IRS employees with 5+ years of technical experience may apply for EA status through the experience track.
What Can an Enrolled Agent Do?
Unlimited Practice Rights Before the IRS
Enrolled Agents hold "unlimited practice rights" — they can represent any taxpayer (individual, business, estate, trust) before any division of the IRS, for any tax matter (income tax, payroll tax, excise tax, appeals, collections), in any state. There are no geographic restrictions and no subject-matter limitations. This is distinct from CPAs and attorneys, who may have state-specific licensing restrictions.
Represent clients at IRS audits
Appear before Revenue Agents, answer questions, present documentation — the taxpayer doesn't need to attend.
Negotiate installment agreements
File Form 9465, negotiate terms, and secure agreements for any tax balance type.
Submit Offers in Compromise
Prepare Form 656, Form 433-A OIC, all supporting financials, and represent the client through the OIC review process and appeals.
Request penalty abatement
File written abatement requests under First-Time Abatement policy or Reasonable Cause, including documentation of hardship.
Handle Collections Due Process hearings
File Form 12153, appear at CDP hearings, and negotiate with Settlement Officers before a levy or lien becomes final.
Appeal IRS decisions
File protests to the IRS Office of Appeals, present arguments, and negotiate settlement without litigation.
EA vs. CPA vs. Tax Attorney for IRS Resolution
| Feature | Enrolled Agent | CPA | Tax Attorney |
|---|---|---|---|
| Licensed by | Federal government (IRS/Treasury) | State boards | State bar |
| IRS practice rights | Unlimited | Unlimited | Unlimited |
| Tax law specialization | Required for license | Not required | Tax law focus optional |
| Primary training area | Tax law and IRS representation | Accounting and financial reporting | Law and litigation |
| Best for IRS resolution? | Yes — primary specialty | Often yes — if specialized | Yes — especially for litigation |
| Attorney-client privilege? | No | No | Yes |
| Typical cost | Moderate | Moderate–High | High |
How to Verify an Enrolled Agent's Credentials
The IRS maintains a searchable directory of all authorized practitioners. Before engaging any tax professional, verify their credentials:
- Visit irs.gov/taxpros — the IRS Directory of Federal Tax Return Preparers with Credentials and Select Qualifications
- Search by name, location, or credential type (filter for "Enrolled Agent")
- Verify the EA number is active and not suspended or revoked
- Confirm the practitioner is in good standing with no disciplinary history
TaxWave's Enrolled Agents are all listed in the IRS directory. We encourage every client to verify credentials before working with any tax professional — including us.
Who Cannot Represent You Before the IRS
Tax consultants, financial advisors, bookkeepers, and tax preparers who are not credentialed as EAs, CPAs, or attorneys cannot represent you before the IRS — they can only prepare returns. Many tax relief companies employ non-credentialed staff who do most of the casework, with a credentialed professional nominally supervising dozens of cases. At TaxWave, your case is handled by the credentialed professional directly — not delegated to support staff.
Learn more about TaxWave's Experts or why clients trust TaxWave.