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What Is an Enrolled Agent?
A practical explanation of the Enrolled Agent credential and IRS representation rights.
By Chris Dykstra, EA6 min readLast reviewed July 2026
- The credential is issued at the federal level and is focused on taxation.
- Enrolled Agents may represent individuals and businesses before the IRS, subject to federal rules.
- Unlimited practice rights are not restricted by taxpayer type or geography.
- An EA may be a strong fit for planning, preparation, notices, audits, collections, and appeals.
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