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Solutions  ›  What Is an Enrolled Agent?

EA, CAA, CTRC. Here's what the letters actually mean.

Tax credentials aren't interchangeable, and the difference matters the moment the IRS writes to you. Here's what an Enrolled Agent is, what a Certifying Acceptance Agent does, what a Certified Tax Representation Consultant is trained for, and why it matters which one you call.

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Why it matters

The letters after a name are a job description, not decoration.

Not every tax professional is licensed the same way, and not all of them are allowed to speak to the IRS on your behalf. Anyone with a preparer tax identification number can put your return together. The day a notice shows up, what matters is who's authorized to answer it.

Anyone can prepare a return. Far fewer are licensed to defend one.

The EA credential

An Enrolled Agent is licensed by the federal government, and only for tax.

Authority

Licensed by the Treasury, not by a state

The only tax practitioners licensed federally.

An Enrolled Agent (EA) is licensed by the U.S. Department of the Treasury through the IRS. Because the license is federal, it's good in all fifty states, and it carries what the IRS calls unlimited practice rights: an EA can represent any taxpayer, on any tax matter, before any IRS office.

  • Represent you in audits and examinations
  • Respond to notices, appeals, and collections
  • Practice in every state, no re-licensing
Accountability

Earned on tax, and kept up every year

A three-part federal exam, then continuing education for life.

The credential is earned by passing the IRS Special Enrollment Examination, three parts covering individual tax, business tax, and representation, or through qualifying years as an IRS employee. Either route includes a background check, and EAs are bound by Treasury Department Circular 230.

  • Three-part Special Enrollment Examination
  • IRS background and tax compliance check
  • 72 hours of continuing education every three years

Our Enrolled Agent license is the reason we can take on IRS representation for clients whose returns we didn't even prepare.

The CTRC designation

The license says we can represent you. This says we trained for it.

Certified Tax Representation Consultant (CTRC) is a professional designation from Tax Rep Network, the training organization founded by tax attorney Eric L. Green. Where the Enrolled Agent license grants the authority to represent taxpayers, the CTRC program is about the craft of actually doing it: how IRS collections and examinations work in practice, and which resolution gets a particular case closed.

It's worth being precise about what it is. CTRC is an industry designation earned through coursework, not a government license, and it doesn't add to what an Enrolled Agent is already authorized to do. What it reflects is focused, current training in representation work, which is a narrow specialty inside tax and not something every preparer has spent time on.

The work it centers on

  • IRS collections: liens, levies, and installment agreements
  • Offers in compromise and currently-not-collectible status
  • Audit and examination defense
  • Penalty abatement and unfiled back returns
  • Payroll tax and trust fund recovery penalty cases
How we put it to work

Common questions

The questions people actually ask.

Can an Enrolled Agent represent me in any state?

Yes. The EA license is issued by the federal government through the IRS, not by a state, so it's valid in all fifty states.

How does someone become an Enrolled Agent?

By passing the IRS Special Enrollment Examination, a three-part exam on individual taxation, business taxation, and representation, practice, and procedure, or through qualifying years of experience as an IRS employee. Either route includes a background check. EAs are governed by Treasury Department Circular 230 and must complete 72 hours of continuing education every three years to stay enrolled.

What is a Certifying Acceptance Agent (CAA)?

A Certifying Acceptance Agent is authorized by the IRS to help people apply for an Individual Taxpayer Identification Number (ITIN) on Form W-7, and to verify their original identity documents in person. Because the CAA files a Certificate of Accuracy confirming the documents were seen and checked, the applicant doesn't have to mail an original passport to the IRS.

What's the difference between an Acceptance Agent and a Certifying Acceptance Agent?

An Acceptance Agent can help you complete Form W-7, but your original identity documents still have to go to the IRS. A Certifying Acceptance Agent can verify those originals in person and send a Certificate of Accuracy instead, so the documents stay with you. Some documents for dependents still have to be sent, and a CAA will tell you which ones before you file.

What is a Certified Tax Representation Consultant (CTRC)?

CTRC is a professional designation from Tax Rep Network, the training organization founded by tax attorney Eric L. Green. It's earned through coursework in IRS representation practice, collections, examinations, and the resolution options that close a case, rather than issued by the government. It doesn't expand what an Enrolled Agent is authorized to do; it reflects focused training in how to do it well.

Can an Enrolled Agent represent me in U.S. Tax Court?

Not on its own. Tax Court admits attorneys, and admits non-attorneys only if they pass the Court's separate examination. EA work happens at the IRS itself, from examination through appeals and collections, which is where most matters are resolved.

Which credentials do you hold?

Kika Rogers is a federally licensed Enrolled Agent. Magaly Weyrich is a Certified Acceptance Agent. The firm also holds the Certified Tax Representation Consultant designation through Tax Rep Network, and we work in English and Spanish. Meet the team.

The next step

Not sure which one you need?

Tell us what's in front of you, a notice, an ITIN application, a return you're unsure about, and we'll tell you where you stand. The first consultation is free.

Schedule a Free Consultation

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(210) 884-5067 · info@sbsofsa.com · Hablamos español