An enrolled agent is a person who has earned the privilege of practicing, that is, representing taxpayers, before the Internal Revenue Service.

Enrolled agents, like attorneys and certified public accountants (CPAs), are generally unrestricted as to which taxpayers they can represent, what types of tax matters they can handle, and which IRS offices they can practice before.

In contrast, practice before the IRS is much more limited for other individuals such as unenrolled tax return preparers, family members, full time employees, partners, and corporate officers. Limited practice will be addressed in future updates to the Director of Practice Website.