What is an Enrolled Agent?
Few people have heard of the Enrolled Agent credential and even fewer people know what they are. What exactly is an Enrolled Agent (EA)? In layman's terms, an EA is a step above a regular tax professional by passing a three part exam and is able to represent taxpayers before the IRS for appeals, audits, and resolution. EA's are also bound by the provisions of Circular 230.
The IRS describes an EA in perfect detail below per their website:
"An enrolled agent is a person who has earned the privilege of representing taxpayers before the Internal Revenue Service by either passing a three-part comprehensive IRS test covering individual and business tax returns, or through experience as a former IRS employee. Enrolled agent status is the highest credential the IRS awards."
Source: https://www.irs.gov/.../enroll.../enrolled-agent-information