October 2024
The information in this article is considered accurate as of its publication date (October 2024). Tax laws and figures change regularly, so please reach out to confirm how current rules apply to your situation.
When you're looking for someone to handle your taxes, the options can feel overwhelming: CPAs, tax attorneys, "tax professionals," storefront preparers, software programs, and more. One designation that often gets overlooked — despite being the highest credential the IRS itself issues — is the Enrolled Agent (EA).
If you've never heard of one, you're not alone. But you should know what they are before you hand your finances to just anyone.
An Enrolled Agent is a federally credentialed tax professional, enrolled by the IRS under U.S. Department of the Treasury regulations to represent taxpayers before the Internal Revenue Service. The "enrolled" in the name refers to that formal enrollment with the federal government. The "agent" means authorized to appear in place of the taxpayer.
There are two ways to become an EA:
Either way, candidates must also pass an IRS suitability check, which includes a review of their own tax compliance.
Once credentialed, EAs must complete 72 hours of continuing education every three years (with at least 16 hours each year, including 2 hours of ethics) to maintain their license. The IRS can suspend or revoke the credential for misconduct. This isn't a weekend certification.
EAs have unlimited representation rights before the IRS. That means:
Before the IRS, this is the same level of representation authority held by CPAs and attorneys — the three groups with unlimited practice rights. (One limit worth knowing: if a dispute goes to U.S. Tax Court, an EA can only represent you there after passing a separate Tax Court exam.)
By contrast, a non-credentialed tax preparer — even one with years of experience and a PTIN — has no general representation rights. Preparers who complete the IRS's voluntary Annual Filing Season Program can represent you in a limited way, but only for returns they prepared and signed, and not before IRS Appeals or Collections. A preparer with neither cannot represent you at all.
Need help with your 2025 tax return?
A federally credentialed Enrolled Agent will review your situation personally, find what you're entitled to, and give you a clear quote before any work starts.
Here's how EAs stack up against the other common options:
A Certified Public Accountant is licensed by their state board and has broad training across accounting, auditing, and financial reporting. Many CPAs are excellent tax professionals, but tax is not the primary focus of the CPA credential — it's one part of a much broader exam and curriculum.
That breadth is exactly what makes CPAs the right choice for many businesses. Corporations and mid-sized companies often need audited or reviewed financial statements, which only CPAs can provide, along with ongoing accounting, payroll oversight, and financial reporting for lenders and investors. If that's you, a CPA firm is worth every dollar.
The EA credential, by contrast, is exclusively about taxation. The exam is entirely tax, and every hour of an EA's continuing education must be in federal tax matters or ethics.
Most individuals, landlords, real estate investors, and self-employed people don't need an audit — they need someone who knows the tax code inside and out. For them, a full-service accounting firm can be more than the job calls for, and an EA's tax-only focus is often the better match.
Attorneys can represent clients before the IRS and in court, and they're essential when criminal exposure or litigation is involved — attorney-client privilege covers more than the limited confidentiality protection that applies to EAs and CPAs. But attorney rates reflect the breadth of that legal training, and most straightforward tax representation and compliance work doesn't require an attorney.
Honestly? If you need a tax attorney, you probably already know you need a tax attorney. And if you're not sure, ask us — we'll tell you straight when your situation calls for one.
This is where the distinction matters most. Beyond getting a Preparer Tax Identification Number (PTIN), there is no federal requirement to hold any credential to prepare and file taxes for others for compensation, and Georgia doesn't license preparers either. Seasonal storefront preparers, app-based filers, and many "tax professionals" you'll encounter may have received only basic training — or none at all.
They may do a fine job on a simple return. But:
With an Enrolled Agent, you have a federally credentialed professional whose credential is on the line — and who can stand beside you if anything goes sideways with the IRS.
| Enrolled Agent (EA) | CPA | Tax Attorney | Non-Credentialed Preparer | |
|---|---|---|---|---|
| Credential granted by | The IRS (federal) | State board of accountancy | State bar | No one — only a PTIN is required |
| Primary focus | Taxation only | Accounting and auditing; tax is one area | Law; tax is a specialty | Return preparation |
| Had to pass a tax exam | Yes — the entire exam is tax | Partly — tax is one section | No | No |
| Can represent you before the IRS | Yes — unlimited | Yes — unlimited | Yes — unlimited | Limited, or not at all |
| Often the best fit for | Individuals, landlords, investors, and the self-employed | Corporations and mid-sized businesses, especially those needing audited financials | Tax litigation and criminal exposure | Simple returns |
Comparison by Tax Associates of Georgia — taxassociatesga.com
Beyond preparing accurate returns, an EA's knowledge of tax procedure gives them practical advantages that a preparer without credentials simply cannot match:
IRS Representation. If you receive an audit notice, a CP2000 notice, or a collections letter, an EA can handle communication with the IRS on your behalf. In most cases, you won't need to attend meetings or speak with the IRS yourself — your EA represents you.
Tax Planning. Understanding the tax code deeply means an EA doesn't just record what happened — they can help you make decisions throughout the year that reduce what you owe legally and legitimately.
Complex Situations. Business taxes, rental property, self-employment income, multi-state returns, amended returns, back taxes — these are the situations where the gap between a credentialed professional and a seasonal preparer is most visible.
Offers in Compromise and Collections. If you owe back taxes, an EA can negotiate with the IRS on payment plans, penalty abatement, or an Offer in Compromise — a formal agreement to settle a tax debt for less than the full amount owed.
Tax preparation is one of those areas where the cheapest option has a way of becoming the most expensive one.
A preparer who misses a deduction you were entitled to costs you money every year. One who makes an error that triggers an audit — and then can't represent you — leaves you on your own when you need help most. And one who doesn't understand how rental income, self-employment income, or business structures interact with the tax code may leave significant money on the table without you ever knowing.
Whoever you choose, it takes about five minutes to check them out:
You sign your tax return under penalty of perjury, and you're responsible for what's on it — no matter who prepared it. So the real question isn't just "can this person fill out the forms?" It's "do they know the law well enough to get it right, find what I'm entitled to, and stand beside me if the IRS ever has questions?"
An Enrolled Agent has been tested by the IRS on exactly that, keeps up with tax law every year to keep that credential, and can represent you in front of the IRS if it ever comes to that. Whoever prepares your return, that's the standard worth holding them to.
Tax Associates of Georgia is led by an Enrolled Agent and works with real estate investors, self-employed individuals, and anyone with a tax situation more complicated than a W-2. Contact us to talk through your situation — you'll get a clear quote before any work starts.