ABOUT · THE CREDENTIAL
What Is an Enrolled Agent?
The federal tax credential behind Triangle Tax & Insurance, and what it actually means for you.
An Enrolled Agent, or EA, is licensed by the U.S. Department of the Treasury rather than by a state. The credential is specific to taxation: earning it requires passing a three-part examination covering individual taxation, business taxation, and IRS representation and procedure, along with a background check. Keeping it requires continuing education every year.
Enrolled Agent led, in Cary · English, Hindi and Nepali
THE EA CREDENTIAL AT A GLANCE
- Licensed by
U.S. Treasury
- Valid in
All 50 states
- Focus
Taxation only
- IRS representation
Unlimited
- Continuing education
72 hrs / 3 years
Because the license is federal, it applies in all fifty states.
- IRS Enrolled Agent
- Unlimited IRS representation
- Office in Cary, serving the Triangle
- English, Hindi and Nepali
- Member, NAEA and NCSEA
One of only three credentials with unlimited IRS representation rights
Three types of professional hold unlimited rights to represent taxpayers before the IRS: Enrolled Agents, CPAs, and attorneys. That means an EA can deal with the IRS on your behalf in examinations, collection matters, and appeals, without limitation on the type of matter or the taxpayer.
Enrolled Agent
Unlimited
CPA
Unlimited
Attorney
Unlimited
Most paid preparers
Most people who prepare tax returns for a fee hold none of these three credentials. Without one, a preparer’s ability to represent you if the IRS has questions about a return is limited.
Enrolled agents, CPAs, and tax attorneys are the only three types of tax professionals with unlimited rights to represent a taxpayer before the IRS, covering audits, collections, and appeals, in any state.
How someone becomes an Enrolled Agent
1
Pass the exam
Pass all three parts of the IRS Special Enrollment Examination, covering individual tax, business tax, and representation, practices, and procedures before the IRS.
2
Pass a suitability check
Pass an IRS suitability check, including a review of personal tax compliance and a criminal background check.
3
Keep it current
Complete at least 72 hours of continuing education every three years, including a minimum of 16 hours a year, two of which must be on ethics, to keep the credential current.
Enrolled Agent vs. CPA vs. an unlicensed preparer
Licensed by
Valid in
Focus
IRS representation
Requirements
Enrolled Agent
Licensed by
U.S. Department of the Treasury (federal)
Valid in
All 50 states
Focus
Taxation exclusively
IRS representation
Unlimited
Requirements
Three-part IRS exam, background check, and ongoing education
CPA
Licensed by
State board of accountancy
Valid in
The licensing state, with reciprocity rules elsewhere
Focus
Accounting broadly — audit, assurance, financial reporting, tax
IRS representation
Unlimited
Requirements
Four-part exam covering accounting, audit, regulation, and business concepts
Unlicensed Preparer
Licensed by
No license required in most states
Valid in
Wherever they operate — no jurisdictional standard
Focus
Varies — no required scope of training
IRS representation
Limited — often restricted to returns they personally prepared
Requirements
No exam or ongoing education required in most states
HOW REPRESENTATION ACTUALLY WORKS
Form 2848: your power of attorney
The credential gives an Enrolled Agent the right to represent taxpayers. Form 2848, Power of Attorney and Declaration of Representative, is what gives me the right to represent you. It takes a few minutes to sign, and you decide exactly what it covers.
1
You sign Form 2848
It names me as your representative and lists the tax matters, forms and years it covers.
2
It goes to the IRS
I submit it online, by fax or by mail, and the IRS records the authorization.
3
I deal with the IRS for you
For the matters and years listed, I can speak with the IRS, receive your tax information and respond on your behalf.
WITH A SIGNED 2848, I CAN
- Represent, advocate and negotiate for you
- Receive your notices and tax transcripts
- Respond to letters and examinations
- Work out payment plans and other resolutions
- Argue your case in appeals
Only for the tax matters and years listed on the form. You can revoke it at any time, and it doesn’t change who owes the tax.
NOT THE SAME AS FORM 8821
Form 2848
- See your information
- Act for you
Form 8821
- See your information
- Can't act for you
Form 8821 only lets someone see your tax information. To negotiate or respond for you, the IRS needs a 2848.
NC GEN-58
A North Carolina notice? The NC Department of Revenue uses its own form, GEN-58. It can be signed electronically, and I handle both.
Where the credential came from
The Enrolled Agent credential is one of the oldest in American tax practice, and its origins have nothing to do with income tax.
1884
A category of representative is created
After the Civil War, citizens filed claims against the federal government for property, particularly horses, taken for the war effort. Many of those claims were fraudulent or poorly handled, and in 1884 Congress established a category of representative authorized to prepare claims and act on citizens’ behalf before the Treasury. That act created the enrolled agent.
1913
The income tax arrives
When the federal income tax arrived in 1913, the role expanded to cover tax matters. As the tax code grew and audits became more common, EAs moved into preparation and representation.
1972
A national association
In 1972, practitioners formed what is now the National Association of Enrolled Agents.
So the credential predates the income tax itself, and it was created for exactly the purpose it still serves: representing ordinary people in dealings with the federal government.
How to verify an Enrolled Agent
You should be able to confirm anyone’s credentials, and it takes a minute. The IRS maintains a Directory of Federal Tax Return Preparers with Credentials and Select Qualifications, searchable by location and credential type, on IRS.gov. The IRS also operates an Enrolled Agent status verification process.
It’s worth doing for any tax professional you’re considering, not just as a formality. Anyone can call themselves a tax preparer; only some are credentialed.
Check it yourself
Search the IRS directory by name, ZIP code or credential.
Most of the time, the credential doesn't come up. Until it does.
It matters the moment it does: an IRS letter arrives, a return is selected for examination, or a payment plan needs to be negotiated. At that point, who is actually allowed to sit across from the IRS on your behalf, and how well they know the rules for doing it, makes a real difference.
Enrolled Agent led, right here in Cary
Yogesh Parajuli, EA
IRS Enrolled Agent · Cary, NC
Triangle Tax & Insurance is built around an IRS Enrolled Agent credential. I’m a member of the National Association of Enrolled Agents, the North Carolina Society of Enrolled Agents, and the National Association of Tax Professionals, and I’m currently working through NAEA’s National Tax Practice Institute program to deepen my IRS representation training. I’ve worked in tax since 2016, and I serve clients in English, Hindi, and Nepali.
- National Association of Enrolled Agents
- North Carolina Society of Enrolled Agents
- National Association of Tax Professionals
- NAEA National Tax Practice Institute (in progress)
Enrolled Agent questions
Is an Enrolled Agent as qualified as a CPA for taxes?
For tax matters, yes. Both hold unlimited IRS representation rights. The EA credential is specific to taxation, while the CPA credential spans accounting more broadly. For audited financial statements you need a CPA, since that’s outside an EA’s scope.
How does someone become an Enrolled Agent?
The most common route is passing the Special Enrollment Examination, a three-part exam on individual taxation, business taxation, and representation and procedure, plus an IRS background check. Some qualify through prior IRS employment. Maintaining the credential requires continuing education every year.
Can an Enrolled Agent represent me in an audit?
Yes, in all fifty states. That’s one of the core purposes of the credential.
Is "Enrolled Agent" an IRS job title?
No. Enrolled Agents are licensed by the Treasury Department but are independent practitioners, not IRS employees. An EA represents you, not the government.
Do Enrolled Agents only handle simple returns?
No. EAs prepare returns for individuals, partnerships, corporations, estates, and trusts. The exam covers business taxation specifically.
How do I check whether someone is really an EA?
Search the IRS directory of credentialed preparers on IRS.gov. It lists credential type and location.
What is Form 2848, and do I have to sign one?
It’s the IRS power of attorney form. You only need one if you want me to speak with the IRS for you, for example about a notice, an exam or a payment plan. Preparing your return doesn’t require it.
Do I need a separate form for North Carolina?
Yes. The NC Department of Revenue uses its own power of attorney form, GEN-58. It can be signed electronically, and I can set up both at the same time.
Questions about who's handling your taxes?
If you want to talk through your specific situation with an Enrolled Agent before deciding anything, the first conversation is free.