Enrolled Agent (EA)
A federally-licensed tax professional authorized to represent taxpayers before the IRS.
Full Definition
An Enrolled Agent (EA) is a tax professional who has earned the privilege of representing taxpayers before the IRS by either passing a comprehensive three-part exam or through prior IRS experience. The IRS states that enrolled agents, like attorneys and certified public accountants, have unlimited practice rights, meaning they are unrestricted as to which taxpayers they can represent, what tax matters they can handle, and which IRS offices they can appear before. They can represent any taxpayer on any tax matter, including audits, collections, and appeals. The IRS states enrolled agents must adhere to ethical standards and complete 72 hours of continuing education every three years.
What to do next
Check the notice or letter you actually received: the dates and instructions printed on it govern, not this page. The IRS page linked in Sources is the authority on the rule itself.
Sources
- Enrolled agent information — Internal Revenue Service, retrieved 2026-08-20
Last reviewed 2026-08-20 by Tax Resolution Clarity editorial.
Sourced to primary IRS materials and editorially reviewed. Not reviewed by a tax professional. Not tax advice.
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Where to go next
The IRS publishes the rules this page describes. Your own notice governs your dates.