Enrolled Agents (EAs) generally have the most experience dealing with the IRS.

Enrolled Agents (EAs) are the only tax professionals tested and certified by the Internal Revenue Service. As such, Enrolled Agents generally have the most experience dealing with the IRS and knowledge of the extensive, highly complex tax law. Like tax attorneys and CPAs, an EA can represent you in any tax proceeding or audit. Working with an enrolled agent offers a certain level of client privilege, but protection does not apply in criminal cases.

To become an Enrolled Agent, a prospective EA files an application with the IRS, and then must past the three part, two day Special Enrollment Examination; or must have been employed with the IRS for a minimum of five continuous years. After the agent has passed, they are also subject to a background check and a personal tax compliance review. Enrolled Agents may choose to join the National Association of Enrolled Agents (NAEA). Similar to other such organizations, the NAEA establishes codes of ethics and professional conduct, while providing advocacy and supporting continued education. They too offer useful services to seek out an Enrolled Agent at NAEA search.