Most people searching for tax help type “CPA” into Google. It’s the first thing that comes to mind when you think “tax professional.” But there’s another credential — one that goes further, especially when the IRS is involved — and most people have never heard of it.
That credential is the Enrolled Agent (EA). I’m Alad Adar, EA, founder of A Plus Tax & Accounting, and I want to explain what that designation actually means and why it matters for your specific situation.
What Is an Enrolled Agent?
An Enrolled Agent is a federally licensed tax practitioner authorized by the U.S. Treasury Department. To earn the EA designation, a person must either pass the IRS Special Enrollment Examination — a rigorous three-part test covering individual taxes, business taxes, and representation — or have worked directly for the IRS for a qualifying period.
The key word is federal. CPAs are licensed by state boards. Attorneys are licensed by state bars. Enrolled Agents are licensed by the federal government — the same government that runs the IRS — which is why EAs have authority that CPAs and attorneys don’t automatically have.
EA vs. CPA vs. Tax Attorney: What’s the Difference?
Here’s the comparison that matters most:
| Enrolled Agent (EA) | CPA | Tax Attorney | |
|---|---|---|---|
| Licensed by | U.S. Treasury (federal) | State board | State bar |
| Tax specialization | Tax only — it’s the entire focus | Varies; many do auditing, accounting, financial planning | Varies; many focus on legal disputes, not tax compliance |
| IRS representation rights | Unlimited — all tax matters, all IRS offices, all taxpayers | Limited to clients they prepared returns for | Full rights, but typically for legal proceedings |
| Best for | IRS problems, complex returns, cross-border filing, ongoing compliance | Business accounting, financial audits | Tax litigation, criminal defense |
“Unlimited representation rights” is the phrase that matters. An EA can represent any taxpayer before any IRS division — audits, collections, appeals, examinations — for any tax matter. A CPA’s rights are narrower: they’re generally limited to clients they personally prepared returns for.
When an Enrolled Agent Is the Better Choice
There are specific situations where having an EA in your corner makes a real difference:
- IRS audit or examination — An EA can represent you directly before the IRS, respond to notices, and handle the examination from start to finish. Learn more about IRS problem resolution.
- Back taxes, levies, or liens — EAs specialize in negotiating with the IRS: installment agreements, Offers in Compromise, penalty abatement.
- FBAR and foreign account compliance — Dual citizens and Israeli-Americans with foreign accounts need someone who understands both the tax return and the FinCEN disclosure requirements. Read about FBAR filing for Israeli-Americans.
- Cross-border and dual citizen returns — The US-Israel tax treaty, foreign tax credits, streamlined filing procedures — this is highly specialized territory that most CPAs don’t regularly work in.
- Ongoing tax planning — EAs aren’t just for problems. If you want proactive strategy, an EA who focuses exclusively on tax (not auditing or financial planning) often delivers more specific guidance.
What This Means If You Work With Me
As an EA, my practice is 100% tax — there’s no audit work, no financial planning, no bookkeeping as a side service I do reluctantly. Tax is the whole job.
I founded A Plus Tax & Accounting to serve clients who have complex situations: Israeli-Americans and dual citizens navigating FBAR, the US-Israel treaty, and cross-border compliance; small business owners managing S-Corp or LLC tax strategy; and individuals facing IRS problems who need someone who can actually represent them — not just prepare paperwork.
My clients are served virtually, nationwide. If you’ve been working with a general CPA who does a little bit of everything, and your tax situation involves foreign accounts, IRS notices, or cross-border complexity — there’s a real difference between having a generalist and having an EA who does this every day.
Have questions about your specific situation? Book a free 15-minute consultation — no pressure, no commitment. We’ll figure out together whether we’re the right fit.