Enrolled Agent (EA)

An Enrolled Agent (EA) is the only tax credential granted directly by the federal government. EAs are licensed by the Department of the Treasury and derive their representation authority from Circular 230, which also governs attorneys and CPAs. State bar admission is not required; representation authority is federal and nationwide.

An EA can do everything at the IRS that a CPA or attorney can do: file the Form 2848 Power of Attorney, argue an examination with the revenue agent, negotiate an installment agreement or offer in compromise, request penalty and interest abatement, respond to CP2000 and CP14 notices, appeal an unfavorable audit determination to the Office of Appeals, and take a case to the Taxpayer Advocate Service. EAs cannot represent clients in Tax Court unless they also pass the USTCP exam, and they cannot practice law.

Getting the credential is deliberately narrow. Candidates either pass the three-part Special Enrollment Examination (individuals, businesses, representation), or, less commonly, earn eligibility by having worked at the IRS for at least five years applying and interpreting the Code. Continuing-education requirements (72 hours every three years, including ethics) run for life.

For a small-business owner facing an IRS notice, an audit, or a collection action, engaging an EA is often the fastest, most senior representation available. Rubric Financial's IRS representation and tax resolution work is led by Nitasha Ahuja, EA, who spent 15+ years inside the IRS before joining the firm.