The person who does taxes goes by one of four titles, depending on their training and license: certified public accountant (CPA), enrolled agent (EA), tax attorney, or tax return preparer. Every paid preparer, whatever the title, must hold a Preparer Tax Identification Number (PTIN) from the IRS.1Office of the Law Revision Counsel. 26 USC 6109 Identifying Numbers Beyond that shared requirement, what each one can actually do for you varies a lot.
Certified Public Accountant (CPA)
A CPA is licensed by a state board of accountancy. Most states require a bachelor’s degree with an accounting concentration and 150 total semester hours of college credit, which is more than a typical four-year degree covers. Candidates then have to pass the Uniform CPA Examination. Since January 2024, that exam has three core sections (auditing, financial accounting and reporting, and regulation) plus one discipline section the candidate chooses from business analysis, information systems, or tax compliance and planning.
CPAs have unlimited representation rights before the IRS, so they can act for you in audits, appeals, and collection matters. Their work often reaches beyond tax returns into financial statement audits, business advisory work, and long-term financial planning. Some also carry the Personal Financial Specialist (PFS) credential, which requires thousands of hours of financial planning experience on top of an active CPA license. To keep the license, CPAs complete continuing education each renewal cycle, usually around 40 hours a year depending on the state.
Enrolled Agent (EA)
An enrolled agent holds a federal credential issued by the IRS rather than a state license. You earn it by passing the three-part Special Enrollment Examination, which covers individual taxation, business taxation, and representation procedures.2Internal Revenue Service. Enrolled Agent Former IRS employees who spent at least five years in qualifying taxpayer-facing roles (such as revenue agent, revenue officer, appeals officer, or tax specialist) can apply without taking the exam, provided three of those five years fell within the last five years before they left the agency.3Internal Revenue Service. Enrolled Agent Information for Former IRS Employees
Like CPAs and attorneys, enrolled agents have unlimited practice rights before the IRS. They can represent any taxpayer on any type of federal tax matter, including audits, collections, and appeals.4Internal Revenue Service. Enrolled Agent Information Their training focuses entirely on federal tax law, which makes them a natural fit for resolving IRS compliance issues, amending returns, or catching up on unfiled ones. To keep the credential, an EA must complete 72 hours of continuing education every three years, with a minimum of 16 hours per year that includes 2 hours of ethics annually.5Internal Revenue Service. FAQs Enrolled Agent Continuing Education Requirements
Tax Attorney
A tax attorney is a lawyer whose practice centers on tax law. Tax attorneys hold a Juris Doctor from an accredited law school and are admitted to a state bar.6U.S. Bureau of Labor Statistics. Lawyers Occupational Outlook Handbook Many also hold a Master of Laws (LL.M.) in taxation. Because they are licensed attorneys, they can give legal advice, represent you in United States Tax Court, and handle disputes in other federal and state courts. CPAs and enrolled agents cannot do those things.
Attorney-client privilege is the other distinguishing feature. Communications with your attorney about legal advice are generally confidential and protected from forced disclosure to the government, which matters in a criminal tax investigation, a fraud allegation, or a potential prosecution. Tax attorneys also work on corporate restructuring, estate and gift tax planning, and settlement negotiations where the legal questions are complex.
Tax Return Preparer
“Tax return preparer” is the general term for anyone paid to prepare returns, and it usually refers to a preparer who is not a CPA, EA, or attorney. Everyone in this category must have a PTIN to sign a federal return legally. Many join the IRS Annual Filing Season Program (AFSP), which requires at least 15 hours of continuing education per year and earns them a Record of Completion.7Internal Revenue Service. Annual Filing Season Program
AFSP participants have limited representation rights: they can represent you only on returns they personally prepared and signed, and only before revenue agents, customer service representatives, and similar IRS employees, including the Taxpayer Advocate Service.7Internal Revenue Service. Annual Filing Season Program They cannot represent you in appeals or collection proceedings. Preparers without an AFSP Record of Completion have no representation rights at all. This tier works when the return is straightforward: standard wages, familiar deductions, and no dispute with the IRS.
Which One You Actually Need
Match the title to the work. For a simple individual return with W-2 income and common deductions, an unenrolled preparer with an AFSP Record of Completion or an enrolled agent can handle it at a lower cost. If you run a business, have investment income, or want tax preparation bundled with financial planning, a CPA is usually the better fit because of the accounting and financial reporting training behind the license.
When the IRS contacts you about an audit, back taxes, or unfiled returns, an enrolled agent or a CPA can represent you through the process. Both have unlimited representation rights. If the case turns into a criminal investigation, a fraud allegation, or litigation in Tax Court, a tax attorney is the one you need, because only an attorney can give privileged legal advice and appear for you in court.
- Simple individual return: unenrolled preparer (with AFSP) or enrolled agent
- Business return or financial planning: CPA
- IRS audit or compliance dispute: enrolled agent or CPA
- Criminal investigation or Tax Court case: tax attorney
- Complex estate, gift, or corporate restructuring: tax attorney, often with a CPA
Tax People Who Work for the IRS
Not every “tax person” works for you. Two titles belong to IRS employees, and it helps to know them if a letter shows up in your mailbox.
A revenue agent examines tax returns. Revenue agents run audits by mail and in person to verify that the income, deductions, and credits on a return are accurate, and their caseloads range from individual filers to complex corporate returns.8U.S. Bureau of Labor Statistics. Tax Examiners and Collectors and Revenue Agents
A revenue officer handles collection. When taxes go unpaid and initial notices are ignored, a revenue officer may be assigned. Revenue officers have authority to place liens on property, levy bank accounts, and garnish wages to recover the debt.8U.S. Bureau of Labor Statistics. Tax Examiners and Collectors and Revenue Agents Contact from a revenue officer usually means the IRS has already sent multiple notices and the case has moved past the audit phase.