An Enrolled Agent (EA) is a federally-authorized tax practitioner who has technical expertise in the field of taxation and who is empowered by the U.S. Department of Treasury to represent taxpayers before all administrative levels of the Internal Revenue Service for audits, collections, and appeals. Only Enrolled Agents, attorneys, and CPAs may represent taxpayers before the IRS.
Licensed Tax Consultants are licensed through the Oregon Board of Tax Service Examiners after successfully passing a state exam and working under the supervision of a Tax Consultant for at least two years. Tax consultants and Enrolled agents have to maintain at least 30 classroom hours of continuing education in the tax field each year.