Role of the Enrolled Agent 

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The enrolled agent designation is the highest credential awarded by the Internal Revenue Service (IRS). Accordingly, an individual who is an enrolled agent has unlimited professional practice rights with respect to IRS matters, similar to those possessed by certified public accountants (CPAs) and attorneys identified in Professional Practice, above.

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Because of those unlimited practice rights, an enrolled agent is unrestricted as to matters before the IRS concerning the:
•Taxpayers the enrolled agent may represent;
•Types of tax matters the enrolled agent is permitted to handle; or
•IRS offices before which the enrolled agent may represent clients.