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 (CPA's), 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 are licensed by the Department of Treasury, and can represent taxpayers throughout the United States. There are about 40,000 enrolled agents in the U.S.

There are two tracks to become an Enrolled Agent, which are outlined in Treasury Department Circular 230, Regulations Governing the Practice of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, and Appraisers Before the Internal Revenue Service. The IRS website provides information on the enrollment process.  The two tracks are:

·        Online examination. You can become an Enrolled Agent by demonstrating special competence in tax matters by taking a online examination administered by Thomson Prometric. This track requires that you -

• Apply to take the Special Enrollment Examination (SEE);
• Achieve passing scores on all parts of the SEE;
• Apply for enrollment on Form 23; and
• Pass a background check to ensure that you have not engaged in any conduct that would justify the suspension or disbarment of an attorney, CPA, or enrolled agent from practice before the IRS.
• IRS experience. You can become an enrolled agent by virtue of past service and technical experience with the IRS that qualifies you for enrollment. This track requires that you - 
• Possess the years of past service and technical experience specified in Circular 230;
• Apply for enrollment Form 23; and
• Pass a background check to ensure that you have not engaged in any conduct that would justify the suspension or disbarment of an attorney, CPA, or enrolled agent from practice before the IRS.

The National Association of Enrolled Agents (NAEA) is the professional society representing Enrolled Agents (EA's). The mission of NAEA is to foster the professionalism and growth of its members, be an advocate of taxpayer rights, protect the interests of its members; and enhance the role of the Enrolled Agent among government agencies, other professions and the public at large.