Generally, there are 4 types of tax preparers:
A Certified Public Accountant (CPA)
A person who is licensed to offer accounting services to the public. Some CPAs specialise in tax planning and preparation and are allowed to represent clients on any tax matters.
Enrolled Agents
A person trained in federal tax matters and is licensed by the Internal Revenue Board and are allowed to represent clients on any tax matters.
Tax Attorney
A person licensed by the state to practice law and are allowed to represent clients on any tax matters.
Non-credentialed Tax Preparers
A person who prepares taxes without any professional credentials or certifications from an external organisation.