At tax attorney athens ga we know that probably the least recognized of the three, enrolled agents are federally licensed and authorized by the U.S. Department of Treasury to represent taxpayers before the IRS in a number of pertinent tax issues, including audits, collections, and appeals. To earn the title of enrolled agent, an individual must successfully pass a comprehensive exam given by the IRS covering all aspects of the tax code. Enrolled agents are also required to complete at least 16 hours of continuing education each year and adhere to a strict code of IRS ethics. Many enrolled agents limit their work to a specific tax area, though, so if you consult this type of practitioner, be sure to inquire about his or her area of expertise. You can learn more about enrolled agents by visiting the Web site of the National Association of Enrolled Agents at naea.org.