Enrolled Agent

EAs work across a range of practice settings — independent tax practice, tax-preparation chains, accounting firms, and specialized tax-resolution firms. Most of the year combines client preparation work, planning advice, IRS-correspondence response, and the representation work that distinguishes EAs from non-credentialed preparers. Returns prepared, client retention, and representation outcomes are the operating measures.

Where the EA credential earns its weight is representation work — when clients receive IRS notices, audits, or collections actions, the EA can communicate directly with the IRS on their behalf, attend examinations, and negotiate settlements without the client present. Variance is wide: at chain operations the EA designation supports preparation work; at specialty representation practices it's the entire business model.

The role suits people who are analytical, comfortable with tax-regulatory text, and willing to invest in the rigorous EA exam preparation and ongoing CE requirements. The EA designation is granted by the IRS after a three-part exam and background check, with 72 hours of CE every three years. The trade-off is the seasonal intensity of tax-preparation work and the personal-accountability of representation positions taken on clients' behalf.