An enrolled agent (EA) of the National Association of Enrolled Agents (NAEA) is a federally
licensed tax practitioner who has technical expertise in the field of taxation and is empowered by
the U.S. Department of the Treasury to represent taxpayers for audits, collections, and appeals
before all administrative levels of the Internal Revenue Service.
Only enrolled agents demonstrate their competence in matters of taxation and report their hours
of continuing professional education to IRS. Enrolled agents are the only taxpayer representatives
who receive their right to practice directly from the U.S. government (certified public accountants
and attorneys are licensed by states and their licenses are state specific). Unlike attorneys and
certified public accountants, who may or may not choose to focus on taxes, all enrolled agents
specialize in taxation.
For more info, go to www.naea.org
Every year there are numerous changes to the tax laws and the tax code. IRS Code sections now
number from 1 to over 9,800 and encompass more than 11,000 pages. Frequently, provisions are added
while others expire. Some are indexed for inflation, so they change as well. Some are effective at
the beginning of the year while others become effective on the date of a particular bill or law is
signed. The tax code and regulations are very complex and Congress is continually changing the tax
laws. Enrolled agents take continuing education courses each year to keep up with the changes and
also have research tools at their disposal to constantly monitor the updates. Most taxpayers do not
have the time or the research tools to read the volumes of material that are added or deleted from
the tax code each year. That is why it is important to choose a tax professional, such as an
enrolled agent, who keeps up with the rules and regulations and uses this expertise to do the best
job possible for every taxpayer.
Some areas of tax law that frequently change include:
• Tax brackets and tax rates
• Credits, deductions, and exemptions
• Educational incentives
• Alternative Minimum Tax (AMT) limits
• Retirement account issues