An enrolled agent is a tax professional who is authorized by the Internal Revenue Service (IRS) to represent taxpayers in matters related to federal taxes. They have passed a comprehensive examination or have gained experience working for the IRS, which allows them to provide expert advice on tax issues, prepare tax returns, and assist with audits. Enrolled agents can work independently or as part of a firm, and they must complete continuing education courses to maintain their status. Unlike other tax preparers, enrolled agents have unlimited rights to represent clients before the IRS, making them a valuable resource for individuals and businesses alike.