National Association of Enrolled Agents
1120 Connecticut Ave., NW, Suite 460
Washington, DC 20036-3953
p 202.822.NAEA (6232) f 202.822.6270
e info@naeahq.org www.naea.org
Members Licensed to Represent Taxpayers before the IRS
What is an Enrolled Agent?
An Enrolled Agent (EA) is a federally-licensed tax practitioner who has proven technical expertise in the field of taxation. Enrolled
agents are empowered by the U.S. Department of the Treasury to represent taxpayers before all administrative levels of the Internal
Revenue Service for audits, collections, and appeals. Only Enrolled Agents, attorneys, and CPAs may represent taxpayers before IRS.
How can Enrolled Agent help me?
Enrolled Agents advise, represent, and prepare tax returns for individuals, partnerships, corporations, estates, trusts, and any entities
with tax-reporting requirements. Enrolled Agents’ expertise in the continually changing field of taxation enables them to effectively
represent taxpayers audited by the IRS.
Privilege and the Enrolled Agent
The IRS Restructuring and Reform Act of 1998 allow federally authorized practitioners (those bound by the Department of Treasury’s
Circular 230 regulations) a limited client privilege. This privilege allows confidentiality between the taxpayer and the Enrolled Agent
under certain conditions. The privilege applies to situations in which the taxpayer is being represented in cases involving audits and col-
lection matters. It is not applicable to the preparation and filing of a tax return. This privilege does not apply to state tax matters, although
a number of states have an accountant-client privilege.
Are Enrolled Agents required to take continuing professional education?
In addition to the stringent testing and application process, the IRS requires Enrolled Agents to complete 72 hours of continuing
professional education, reported every three years, to maintain their Enrolled Agent status. NAEA members are obligated to complete
90 hours per three year reporting period. Because of the