The IRS publishes a free, searchable list of enrolled agents at irs.treasury.gov/rpo/rpo.jsf. Its full name is the Directory of Federal Tax Return Preparers with Credentials and Select Qualifications, and it lets you confirm by name or ZIP code that a tax professional holds an active Preparer Tax Identification Number (PTIN) and the Enrolled Agent credential.1Internal Revenue Service. FAQs Directory of Federal Tax Return Preparers with Credentials and Select Qualifications No account, no fee.
How to Search the Directory
The directory covers more than just EAs. It also lists CPAs, attorneys, and Annual Filing Season Program participants who hold an active PTIN.1Internal Revenue Service. FAQs Directory of Federal Tax Return Preparers with Credentials and Select Qualifications To narrow results to enrolled agents, choose “Enrolled Agent” from the credential filter.
From there you have two ways to search:
- By location. Enter a five-digit ZIP code or a city and state, then set a distance radius in miles to widen or tighten the geographic scope.
- By last name. You need at least the first three letters for the tool to return results.2Internal Revenue Service. Return Preparer Directory User Guide
A hit returns the preparer’s name, city, state, and business address, along with confirmation that they hold an active PTIN and the EA credential. If you’re building a short list of options rather than verifying one person, the ZIP-code search with a reasonable radius is the fastest route.
What to Do if the Agent Isn’t Listed
A missing name doesn’t automatically mean the credential is fake. An enrolled agent may not appear if their PTIN lapsed during a renewal cycle, or if they chose to opt out of the public listing.
To confirm status directly, email the IRS Office of Enrollment at epp@irs.gov. Include the agent’s first and last name, complete address if you have it, and the enrolled agent number if you know it. The office says it aims to respond within 72 hours, though operational demands can delay a reply.3Internal Revenue Service. Verify the Status of an Enrolled Agent
One boundary worth knowing: epp@irs.gov handles enrollment questions only. It is not the Office of Professional Responsibility, and it will not respond to other kinds of inquiries.4Internal Revenue Service. Contact the Office of Enrollment
Check for Disciplinary Actions Separately
Holding the credential is not the same as being in good standing. The IRS Office of Professional Responsibility (OPR) keeps a separate record of censures, suspensions, and disbarments issued over the past 25 years for violations of Circular 230, the rules governing practice before the IRS.5Internal Revenue Service. Search for Disciplined Tax Professionals
This one isn’t a web form. OPR publishes the disciplinary record as a downloadable Excel spreadsheet. Each row lists the practitioner’s name, city and state at the time of the sanction, designation (Enrolled Agent, CPA, Attorney, and so on), type of disciplinary action, effective date, and any reinstatement date.5Internal Revenue Service. Search for Disciplined Tax Professionals Download the file, use your spreadsheet program’s search function, and look up the name. It takes about half a minute, and it’s worth doing before you hand anyone your financial records.
What You’re Verifying
Enrolled Agent status is the highest credential the IRS awards to tax professionals.6Internal Revenue Service. Enrolled Agent Information It grants unlimited practice rights, which means an EA can represent any taxpayer on any tax matter before any IRS office in the country. That puts EAs on equal footing with CPAs and attorneys for IRS representation, with the difference that the EA credential is focused exclusively on federal tax.7Internal Revenue Service. Enrolled Agents Frequently Asked Questions
The credential is earned either by passing the three-part Special Enrollment Examination or, for certain former IRS employees, by qualifying through at least five years of continuous work applying and interpreting the Internal Revenue Code.8Internal Revenue Service. Publication 5279 – Enrolled Agent Information9eCFR. 31 CFR 10.4 – Eligibility to Become an Enrolled Agent To stay active, EAs must complete 72 hours of continuing education every three years and renew their PTIN annually.10Internal Revenue Service. FAQs – Enrolled Agent Continuing Education Requirements A directory listing tells you those baseline requirements are current.
If Someone Falsely Claims the Credential
If a preparer lies about being an enrolled agent, prepares your return fraudulently, or files without your knowledge, the IRS has a formal complaint process. File Form 14157, Complaint: Tax Return Preparer. If the misconduct directly affected your return or refund, add Form 14157-A, Tax Return Preparer Fraud or Misconduct Affidavit.11Internal Revenue Service. Make a Complaint About a Tax Return Preparer
Form 14157 can be submitted online through the IRS website, by fax at 855-889-7957, or by mail to the IRS Return Preparer Office in Atlanta. Two limits to be aware of: complaints about federal tax matters more than three years old are generally not actionable, and the IRS does not handle fee disputes or matters involving state and local taxes.11Internal Revenue Service. Make a Complaint About a Tax Return Preparer If you have a problem, don’t sit on it.