Who can do what before the IRS
| Credential | Prepare returns | Represent before IRS |
|---|---|---|
| Enrolled agent | Yes | Unlimited: exams, collections, appeals |
| CPA | Yes | Unlimited |
| Attorney | Yes | Unlimited |
| AFSP record holder | Yes | Limited: exams of returns they prepared and signed |
| Other PTIN holders | Yes | None |
What EAs actually do
- Prepare individual, business, trust and estate returns.
- Represent clients in audits, collection matters (installment agreements, offers in compromise, liens and levies) and IRS Appeals.
- Advise on tax planning, entity choice and compliance.
EAs cannot represent clients in federal district court. They can represent in the U.S. Tax Court only if admitted, which for non-attorneys means passing the Tax Court’s own exam.
Pay and demand
The BLS does not track enrolled agents as a separate occupation, and salary figures you see online are survey estimates. EA status mainly raises what a preparer can charge for representation work, which unenrolled preparers cannot do.
Start with the exam
The only route for most people is passing all three SEE parts. Our $149 kit covers all three.
Frequently asked questions
What does EA stand for in tax?
Enrolled agent: a practitioner enrolled to practice before the IRS.
Is an enrolled agent better than a CPA for taxes?
For federal tax representation their rights are the same. CPAs are licensed by states and cover accounting and audit too. See EA vs CPA.
Sources
- Treasury Department Circular No. 230 (31 CFR Part 10) (accessed 2026-09-23)
- IRS - Enrolled agents: Frequently asked questions (accessed 2026-09-23)
- IRS Publication 947 - Practice Before the IRS and Power of Attorney (accessed 2026-09-23)
- IRS - Become an enrolled agent (accessed 2026-09-23)