An enrolled agent is an individual who has demonstrated technical competence in the field of taxation and can represent taxpayers before the administrative levels of the Internal Revenue Service. This privilege, which is received directly from the United States government, is only afforded to Enrolled Agents (EA), attorneys and Certified Public Accountants (CPA).

Enrolled Agents are required to demonstrate to the IRS their competence in matters of tax before they can represent taxpayers before the IRS. Unlike attorneys and CPAs, who may or may not choose to specialize in taxes, all EAs specialize in taxation.

In addition to a difficult two day exam covering the taxation of individuals, corporations, partnerships, estates and trusts, procedures and ethics, and a rigorous background check conducted by the Internal Revenue Service, Enrolled Agents are required to complete 72 hours of continuing professional education every three years to maintain their status. Because of the difficulty in becoming an Enrolled Agent and keeping up the required credentials there are fewer than 35,000 active Enrolled Agents in the United States.