Enrolled Agent

An expert in tax law. Upon passing a three part exam, similar to the CPA or Bar Exam, an Enrolled Agent is licensed by the Internal Revenue Service Director of Practice to represent taxpayers world-wide before the IRS. The Enrolled Agent designation can be traced back to 1884. After many petitions and much pleading, Congress endowed EA's with the power of advocacy to prepare claims against the government and to seek equitable justice for the citizenry. In 1913, when the income tax law was passed, the EA job was expanded to include claims for monetary relief for citizens whose taxes had become inequitable or were under audit. Enrolled Agents have evolved into THE taxpayer advocate.

See Also:

• Innocent Spouse;