Please note that the content of this book primarily consists of articles available from Wikipedia or other free sources online. An Enrolled Agent is a tax professional recognized by the United States federal government to represent taxpayers in dealings with the Internal Revenue Service. The profession has been regulated by Congress since 1884. To become an Enrolled Agent an applicant must pass the Special Enrollment Examination or present evidence of qualifying experience as an Internal Revenue Service employee. A background check, including a review of the applicant's tax compliance, is conducted. The IRS also requires Enrolled Agents to complete 72 hours of continuing professional education every three years.