An Enrolled Agent (EA) is a person who has earned the privilege of representing taxpayers before the IRS in all fifty states. Like attorneys and CPAs, EAs are unrestricted as to which taxpayers they can represent, what types of tax matters they can handle, and which IRS offices they can represent clients before. 

Most CPAs do not handle representation but they can be effective powers of attorney before the IRS or state tax authorities. We regularly work with CPAs who refer their clients with past due tax issues, since that is not their specialty.