An enrolled agent EA can represent taxpayers before all administrativelevelsu2014examination collection and appealsu2014of the Internal Revenue Service.In addition to taxpayer representation enrolled agents often provide taxconsultation services and prepare a wide range of federal and state taxreturns.IRS Agents automatically become Enrolled Agents after 5 years of workinvolving interpreting tax rules and laws.Most Enrolled Agents work for the IRS work as self employed tax preparers orwork for tax preparation firms or CPA firms.You become an Enrolled Agent by passing a test and maintaining continuededucation in taxation if you are not an IRS employee.