Enrolled Agents are individuals licensed by the federal government to represent taxpayers before the Internal Revenue Service. Enrollment dates back to 1884, when Congress acted to regulate persons who represented citizens in their dealings with the Treasury Department, after questionable claims had been presented for Civil War losses. Members of the California Society of Enrolled Agents have demonstrated their commitment to outstanding professional education, high ethical standards, and devotion to serving their clients in dealings with state and federal tax agencies. They are The Tax Professionals.

Circular 230 contains the IRS regulations governing the practice of Attorneys, CPAs, Enrolled Agents, Enrolled Actuaries, and Appraisers before the Internal Revenue Service. Final Circular 230 Regulations Issued September 25, 2007 are available at Final Circular 230 Regulations Issued September 25, 2007.

Guidance on Continuing Professional Education (CPE) for Enrolled Agents - For information on what qualifies for CPE for Enrolled Agents, please see http://www.irs.gov/taxpros/agents/article/0,,id=123418,00.html.