WHAT IS AN EA?

An enrolled agent (EA) is a federally-authorized tax practitioner who has technical expertise in the field of taxation and who is empowered by the U.S. Department of the Treasury to represent taxpayers before all administrative levels—examination, collection, and appeals—of the Internal Revenue Service. In addition to taxpayer representation, enrolled agents often provide tax consultation services and prepare a wide range of federal and state tax returns.

For more detail on how enrolled agents are regulated, Circular 230 provides the rules of practice for enrolled agents, certified public accountants and tax attorneys. The Return Preparer Office (RPO) provides oversight to the enrolled agent profession, including the testing and renewal of enrolled agents. 

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http://www.naea.org/become-enrolled-agent/becoming-enrolled-agent-faqs#sthash.J879OKJA.dpuf