An Enrolled Agent (EA) is a federally licensed tax practitioner who has demonstrated expert technical competency in the field of taxation and is empowered by the U.S. Department of the Treasury to represent taxpayers for audits, collections and appeals before all administrative levels of the Internal Revenue Service. Enrolled Agents have taken and passed a comprehensive three-part exam; expanding three days, on the topics of Individuals; Businesses; Representation, Practices, and Procedures.