Enrolled Agents are the only federally licensed tax practitioners who specialize in taxation, they have unlimited rights to represent taxpayers before the IRS. Enrolled agents are empowered by the U.S. Department of the Treasury to represent taxpayers before all administrative levels, examination, collection and appeals of the IRS. 

Enrolled agents achieved their license by completing three stringent exams, as well as passing a rigorous federal background check. Enrolled agents are required to complete many hours continuing education to stay up to date with IRS tax code and to hold there enrolled agent license. Enrolled Agents are unrestricted as to which taxpayers they can represent, also enrolled agents are unrestricted in what kind of tax matters they can handle, and unrestricted with the IRS offices they may practice in. 

IRS enrolled agents specialize in federal tax, as well as represent taxpayers at the state level. The Enrolled agent license is the highest license the IRS grants a tax professional.