Enrolled Agents are individuals who have demonstrated special competence in tax matters and professional ethics and have been enrolled to practice before the Internal Revenue Service as taxpayer's agents or legal representatives. Once enrolled, they are regulated by the Director of Practice in the Internal Revenue Service.

An Enrolled Agent may represent all classes of taxpayers in any matters connected with presentations to the Internal Revenue Service relating to the client's rights, privileges and liabilities under laws and regulations coming under the jurisdiction of the Internal Revenue Service.

Enrolled Agent, along with attorneys and certified public accountants, represent clients and present their cases at all levels of the Internal Revenue Service. Their presentations of a taxpayer's rights, privileges or position may be with, or without, his presence on such matters as: Examination of a filed return, liability for a delinquent return, payment of a past due tax, submission of an offer in compromise or satisfaction of a Federal Tax lien. In short, an Enrolled Agent stands in the shoes of taxpayers faced with problems in Income Taxes, Estate and Gift Taxes, Employment Taxes and Excise Taxes.