Legal Definitions - enrolled agent

An enrolled agent is a person who is authorized to represent taxpayers before the Internal Revenue Service (IRS). They are not certified public accountants or attorneys, but they have passed an examination or worked for the IRS in a technical area for at least five years.

Enrolled agents are one of four types of individuals who are allowed to practice before the IRS. The other three are attorneys, certified public accountants, and individuals who are admitted to represent themselves or others in a particular case.

• John is an enrolled agent who helps clients with their tax returns and represents them before the IRS if necessary.
• Susan has worked for the IRS for over five years in a technical area and has become an enrolled agent.

These examples illustrate how an enrolled agent is someone who is authorized to represent taxpayers before the IRS, either by passing an examination or by working for the IRS in a technical area for at least five years.