Enrolled Agents are professional tax practioners who have technical expertise in the field of taxation and are licensed to represent taxpayers before the IRS at all administrative levels. In addition, EAs are the only tax practioners required by Federal Law to maintain their expertise through continuing professional education.

History and responsibilities
Enrolled Agents date back to 1884. Many taxpayers claimed losses from the Civil War that were questionable, and Congress recognized a need to regulate individuals representing citizens dealing with the Treasury Department about their taxes. President Chester Arthur responded by creating Enrolled Agents.

Today, Enrolled Agents assist taxpayers in a number of ways:

• They prepare tax returns
• They answer questions regarding national, state and local tax laws
• They represent taxpayers in disputes with the IRS

Enrolled Agents prepare millions of tax returns annually. They also provide tax assistance for estates, trusts, partnerships, corporations and other entities that are required to report taxes.

Comparisons to other tax professionals
What does it mean to say an individual is an "Enrolled Agent"? "Enrolled" refers to the fact that the federal government licenses these professionals. They are "Agents" in that they are authorized to appear in place of a taxpayer before the IRS.

Enrolled Agents differ from other tax professionals in a number of ways;

• They are required to demonstrate their competence in tax matters before they represent a taxpayer before the IRS.
• They all specialize in taxation
• They receive their authority from the federal government instead of the state government.
• They are required to abide by the Standards of Ethical Conduct as stated in the U.S. Treasury Department Circular 230.

Attorneys and Certified Public Accountants don't always specialize in taxes. They also have state licenses, which limits where they can practice in the U.S.

Training and continuing education
Basically, there are two ways an individual can earn the designation:

• Pass a rigorous, two-day exam administered by the IRS before undergoing a detailed background check; or Work at the IRS for at least five years, regularly interpreting IRS codes and regulations.
  
• Enrolled Agents must also complete 72 hours of continuing professional education every three years to maintain their status. In the state of Oregon they also must complete 30 hours per year to maintain their state licence.

From the National Association of Enrolled Agents