Enrolled Agents (EAs) are the ONLY federally-licensed tax practitioners who specialize in taxation. They also have unlimited rights to represent taxpayers before the IRS. These tax specialists have earned the privilage of practicing before the IRS by either passing a comprehensive three part examination covering individual tax returns, business tax returns and representaion, practice and procedure, or through experience as a former IRS employee. Michael has completed the former of the two. The enrolled agent is the most expansive license the IRS grants a tax professional. Unlike attorneys and CPAs, who may or may not choose to specialize in taxes, enrolled agents specialize in taxation.

All preparers are required to have a PTIN number. This number identifies the preparer to the IRS when included on the tax return. The chart below gives you an idea of the different types of tax preparers, what they can do and how much education is involved.