An enrolled agent is a federally licensed tax practitioner. As such, an enrolled agent has the right to represent taxpayers before the Internal Revenue Service. A person can become an enrolled agent by taking a comprehensive, multi-part examination, or by having worked at the IRS for at least five years in a position that calls for the ongoing application and interpretation of the tax code. Enrolled agents must abide by a code of ethics and take continuing professional education classes. More information about enrolled agents is available in Treasury Department Circular 230.