"Recognized to practice before the IRS."

Unlike CPA, the phrase "Enrolled Agent" is relatively unknown to the general public. It is an IRS program which gives tax professionals the same rights and privileges as certified public accountants or lawyers. An enrolled agent can represent a client at all administrative levels of the IRS and negotiate for that client. Since they are nationally registered, an Enrolled Agent can appear before the IRS in any state.

Luckily, most taxpayers will not need the representation ability of an Enrolled Agent. For the general public, the importance of an Enrolled Agent status is based in the testing and continuing education required to obtain and maintain enrollment. In order to receive the Enrolled Agent designation, a tax preparer must take and pass an 11 hours exam covering all types of returns and situations. Once the exam has been passed, the IRS must approve the Enrolled Agent application. The tax professional is enrolled for 3 years and is required to take 72 hours of continuing education during the 3 years and maintain professional standards. If either of these requirements are not met, the tax professional will lose their Enrolled Agent designation. With a tax preparer who is an Enrolled Agent, you know you are getting a professional with the ability to handle all tax situations.