An Enrolled Agent (EA) is a tax professional authorized by U.S. Department of the Treasury who, through either earning experience working as an Internal Revenue Service employee or passing a three-part exam, can represent taxpayers before the IRS. Earning this title places an individual among the upper echelons of tax practitioners and grants him or her unlimited practice rights while adhering to high ethical standards. This guide will direct you in what areas you should be knowledgeable in before you take each IRS Special Enrollment Examination (SEE).