An enrolled agent is a federally-authorized tax practitioner who completed the steps required to represent taxpayers before the United States Internal Revenue Service (IRS). Like attorneys and certified public accountants (CPAs), enrolled agents have unlimited rights to represent taxpayers before the IRS. Therefore, enrolled agents are not restricted in terms of the taxpayers they can represent, the IRS office(s) before which they can represent clients or the types of tax matters they can manage. The enrolled agent status is the highest credential awarded by the IRS; individuals who earn it must follow strict ethical standards and complete a minimum of 72 continuing education hours, reported every three years, to maintain the enrolled agent status.

The enrolled agent profession began in 1884 when Congress took measures to regulate the individuals who represented citizens before the U.S. Treasury Department. Today, people earn the enrolled agent license by passing an examination covering individual and business returns, or by working at the IRS for five or more years in a position that required the repeated interpretation and application of the tax code and its regulations.

There are no educational or experience prerequisites to becoming an enrolled agent. Passing the examination provides evidence of your advanced knowledge of the U.S. tax code. This guide is intended to help you prepare to sit for the enrolled agent comprehensive examination – the Special Enrollment Examination (SEE) - and has been updated for exams effective May, 2013.



Becoming An Enrolled Agent

Related Articles
  1. Personal Finance

    Match Your Tax Preparer to Your Tax Picture

    A tax pro can not only minimize the taxes you pay on tax day but may be able to help with other tax matters. Here's how to find the right one for you.
  2. Investing

    How Real Estate Agent and Broker Fees Work

    Buying or selling a home? What you need to know about real estate agent and broker fees.
  3. Retirement

    Buying A Home: Find An Agent

    By Amy FontinelleIf you want to buy a home, you'll need to get an agent. The most basic reason to get an agent is that you won't be able to see homes without one. (To learn more, readDo You Need ...
  4. Personal Finance

    Finding A Good Real Estate Agent

    Don't go it alone in the real estate market. We'll show you how to find the help you need.
  5. Personal Finance

    Do You Need A Real Estate Agent?

    There's no guarantee that realtors will act in your best interest, but it may be worth hiring one anyway.
  6. Financial Advisor

    A Day In The Life Of A Real Estate Agent

    While every day is unique for a real estate agent, there are some activities that may be a typical part of an agent's day.
  7. Retirement

    How to Avoid Penalties When Postponing Medicare

    The rules and timing can be tricky; here's how to navigate them, without getting dinged by penalties.
  8. Personal Finance

    Important Dates to Know

    There are five important dates to know.
  9. Personal Finance

    6 Questions For Your Realtor

    Before you start working with a real estate agent – especially if you're the one paying the agent's commission – make sure you've made the right choice.
  10. Managing Wealth

    The Pro’s Guide to Selling Life Insurance to Your Clients

    Learn about the distinguishing characteristics a life insurance agent needs to be successful in the highly competitive life insurance industry.
Trading Center