Posted Directly from the IRS Website http://www.irs.gov/Tax-Professionals/Enrolled-Agents/Enrolled-Agents—Frequently-Asked-Questions Information about Enrolled Agents 1. What is an enrolled agent? (posted 11/8/11) An enrolled agent is a person who has earned the privilege of representing taxpayers before the Internal Revenue Service. Enrolled agents, like attorneys and certified public accountants (CPAs), are unrestricted as to which taxpayers they can represent, what types of tax …