What is an enrolled agent and why should I hire one for tax debt?

An enrolled agent (EA) is a federally licensed tax practitioner authorized by the IRS to represent taxpayers before the IRS. EAs must pass a comprehensive three-part exam covering individual taxation, business taxation, and representation practices, or have prior IRS employment experience. They must also complete continuing education requirements. EAs are distinct from CPAs and tax attorneys: while all three can represent you before the IRS, EAs specialize exclusively in tax matters. For tax debt resolution, EAs offer several advantages: they deal with the IRS daily and know the internal procedures, they can communicate directly with the IRS using the Practitioner Priority Service (bypassing normal hold times), they have Power of Attorney to handle your case without your involvement, they understand IRS collection algorithms and negotiation strategies, and they're often more affordable than tax attorneys for similar work. When choosing an EA for tax debt: look for one who specializes in tax resolution (not just preparation), ask about their experience with your specific issue (OIC, installment agreement, audit), verify their enrollment at IRS.gov, and check reviews and references.