What is an Enrolled Agent?
An enrolled agent is a person who has earned the privilege of practicing, that is, representing taxpayers, before the IRS. Enrolled agents, like attorneys and certified public accountants (CPAs), are unrestricted as to which taxpayers they can represent, what types of tax matters they can handle, and which IRS offices they can practice before.
Enrolled Agents advise, represent, and prepare tax returns for individuals, partnerships, corporations, estates, trusts, and any entities with tax-reporting requirements. Enrolled Agents’ expertise in the continually changing field of taxation enables them to effectively represent taxpayers audited by the IRS.
Using an Enrolled Agent is the best option in dealing with IRS problems because Enrolled Agents focus on income taxes (CPAs and attorneys have a much broader focus than Enrolled Agents).