Enrolled agents, unlike CPAs and tax
attorneys, specialize in taxation. They are licensed by the Federal Government and have
demonstrated their competence specifically in taxation.
Like CPAs and attorneys, they are authorized to appear on the taxpayers behalf in
front of the IRS. Enrolled agents use their expertise in the constantly evolving field of
tax law to effectively represent the taxpayers.
Enrolled Agents must pass a difficult two-day examination given annually by the IRS.
Less than 1/3 of test-takers pass this test and become Enrolled Agents. They are required
to obtain continuing education credits to maintain their status.