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EA LOGO ENROLLED AGENT An enrolled agent (or EA) is a federally authorized tax practitioner empowered by the U.S. Department of the Treasury to represent taxpayers before the Internal Revenue Service (IRS). Attorneys and certified public accountants (CPAs) are licensed on a state by state basis, and are also empowered by the Department of the Treasury to represent taxpayers before the IRS] According to the National Association of Enrolled Agents there are currently about 48,000 practicing EAs in the United States.