Enrolled agent status is the highest credential the IRS awards. Individuals who obtain this elite status must adhere to highest ethical standards as mandated per IRS Circular 230 and complete 72 hours of continuing education courses every three years. 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, IRS Practice and Procedures OR through a minimum of five years experience as a former IRS employee in a relevant field.
Enrolled Agents have unlimited practice rights to represent clients before all levels of the Internal Revenue Service including Audits, Collections and Appeals. Enrolled Agents are unrestricted as to which taxpayers they can represent, what types of tax matters they can handle, and which IRS offices they can represent clients before.