The following is a series of questions and answers intended to familiarize you with the role of Enrolled Agents in assisting you with your taxation questions as well as IRS auditing.

What does the term Enrolled Agents mean?

EAs are only practitioners who have demonstrated competence, specifically in matter of taxation. Futhermore, they are the only representatives for taxpayers who receive the right from the United States Government (CPAs and attorneys are licensed by the states). An individual may become an Enrolled Agent in one of two ways: The primary way is to pass a difficult, two day examination given annually by the IRS, the test covers taxation of individuals, corporations, partnerships, estates and trusts, as well as procedure and ethics. Less than one-third of individuals who have taken the examination have passed, allowing them to apply for enrollment and subject themselves to a background investigation.

The second way is to have been an employee of the Internal Revenue Service (IRS) for five years, regularly applying and interpreting the provisions of the Internal Revenue Code and regulations.

In addition to the stringent testing and application process, Enrolled Agents are required to earn 72 hours of continuing professinal education, reported every three years, to maintain their status. Because of the difficulty in becoming enrolled and maintaining that enrollment, there are fewer than 35,000 Enrolled Agents in the United States.