An Enrolled Agent (EA)  is an individual who has demonstrated technical competence in the field of taxation and can represent taxpayers before the administrative levels of the Internal Revenue Service (IRS).  This privilege, which is granted directly by the United States government, is only afforded to EAs, attorneys, and Certified Public Accountants (CPAs). EAs are required to demonstrate to the IRS their competence in matters of tax before they can officially represent taxpayers.  Unlike attorneys and CPAs, who may or may not choose to concentrate in taxes, all EAs specialize in taxation. In addition to a difficult two-day exam covering the taxation of individuals, corporations, partnerships, estates and trusts, procedures and ethics, and a rigorous background check conducted by the IRS, EAs are required to complete 72 hours of continuing professional education every three years to maintain their status.  Because of the high standards required to become an EA and maintain the necessary credentials, there are fewer than 35,000 active Enrolled Agents in the United States.