Enrolled agent status is the highest credential awarded by the IRS. The EA credential is recognized across all 50 U.S. states. Attorneys and certified public accountants (CPAs) are licensed on a state by state basis, and are also empowered by the Department of the Treasury to represent taxpayers before the IRS. An Enrolled Agent is a tax professional who has demonstrated competence in tax preparation and representation matters. Enrolled Agents generally have unlimited practice rights, meaning they can represent any taxpayer regarding any tax matter before any IRS office.