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Tax Blog
San Fernando Valley Chapter of Enrolled Agents

History of Enrolled Agents

Enrolled agents date back to the late 19th century, although they would not take on that title for another eight decades.
IRS headquarters building

The History of Enrolled Agents: Defending Taxpayers for Over a Century

Enrolled Agents (EAs) have a long-standing tradition of advocating for taxpayers and ensuring fair representation before the U.S. government. Their origins date back to the aftermath of the Civil War, when they played a crucial role in assisting U.S. citizens seeking reimbursement for horses and livestock that had been commandeered by Union forces.

With the introduction of the income tax in 1913, the responsibilities of these representatives expanded significantly. They transitioned from handling claims for lost property to advocating for taxpayers on complex tax matters, ensuring fair treatment and proper compliance with evolving regulations.

Recognizing the need for standardized qualifications, the federal government established a Special Enrollment Exam in 1959 to certify professionals before they could represent taxpayers before the Internal Revenue Service (IRS). This exam set a higher standard for taxpayer advocacy, ensuring that only qualified individuals could provide representation.

By 1966, the Treasury Department formally adopted the title Enrolled Agent (Enrolled to Practice before the IRS) to reflect the profession's unique expertise in tax law and taxpayer defense. Today, Enrolled Agents remain the only federally licensed tax practitioners with unlimited rights to represent taxpayers before the IRS, continuing a legacy of advocacy that dates back over 140 years.

Whether safeguarding taxpayer interests or navigating intricate tax codes, Enrolled Agents are dedicated professionals who uphold the integrity of the tax system and provide expert guidance in an ever-evolving financial landscape.