Last reviewed: October 2026
The short answer
For most tax returns, a good tax preparer is all you need. When the IRS is auditing you, trying to collect, or you need someone to speak for you with the IRS, you need an Enrolled Agent (EA), a CPA or a tax attorney. Those three are the only ones the IRS lets represent anyone, in any matter.
Not sure which one you need? Ask us. When you need an EA or CPA, we'll connect you with a FL Tax Expert who has the right credentials and specializes in your situation.
Side by side
| Who licenses them | Can prepare your return? | Can represent you with the IRS? | |
|---|---|---|---|
| Tax preparer | No license. Needs a PTIN from the IRS. | Yes | No, unless they're in the IRS's voluntary Annual Filing Season Program, and then only in limited cases |
| Enrolled Agent (EA) | The IRS | Yes | Yes, any person, any IRS matter |
| CPA | A state board of accountancy | Yes | Yes, any person, any IRS matter |
| Tax attorney | A state bar | Yes | Yes, any person, any IRS matter, plus courts |
Tax preparer
Anyone who prepares federal returns for pay must have a PTIN (Preparer Tax Identification Number) from the IRS and put it on every return they sign. There's no federal exam to get one. Good preparers learn through years of returns and yearly training.
A preparer with only a PTIN can prepare and sign your return, explain it, and help you understand an IRS letter. They can't represent you. That means they can't sign a power of attorney (Form 2848) and speak for you in an audit, an appeal or a collection case.
Preparers who complete the IRS's voluntary Annual Filing Season Program (yearly continuing education and a test) get limited representation rights: only for returns they prepared and signed, and only with IRS examiners, customer service and the Taxpayer Advocate Service. Not appeals or collections.
Enrolled Agent (EA)
EAs are licensed by the IRS itself, and taxes are all they do. To become one, a person passes a three-part IRS exam covering individual taxes, business taxes and representation, or qualifies through years of technical work at the IRS. They pass a background and tax compliance check and keep up with continuing education.
EAs can represent any taxpayer before any IRS office: audits, collections, payment plans, penalty relief and appeals. If your problem is with the IRS, an EA is often the most direct fit.
Certified Public Accountant (CPA)
CPAs are licensed by a state board of accountancy after college education, the national CPA exam and supervised work experience. In Florida that's the Board of Accountancy. CPAs do much more than taxes: bookkeeping, financial statements, audits of businesses, and business planning. Many specialize in tax, and some don't.
CPAs can represent any taxpayer before the IRS, just like EAs. A CPA is a strong pick when your taxes are tied up with a business's books or financial statements.
Tax attorney
Tax attorneys are lawyers licensed by a state bar. They can also represent anyone before the IRS. You want one for legal disputes, U.S. Tax Court cases, possible criminal tax issues, or when you need attorney-client privilege.
Which one fits your situation?
A tax preparer
Your yearly return, catching up on past years, side gigs, rentals and most everyday tax questions.
An Enrolled Agent
An audit, an IRS balance you can't pay, a levy or lien, penalty relief, or an appeal.
A CPA
Business books and financial statements, a business sale, or a lender asking for reviewed numbers.
A tax attorney
Tax Court, a legal dispute, or any chance of a criminal tax issue.
Where we fit
Our own team at FL Tax Experts are tax preparers, strategists and business consultants. We prepare returns, catch up past years, pull and read your IRS transcripts, and help you understand and answer IRS letters. Our in-house preparers are not Enrolled Agents, CPAs or attorneys, so they don't represent clients before the IRS. We work with contracted Enrolled Agents and CPAs, and we refer qualifying taxpayers to Low Income Taxpayer Clinics (LITCs) for free or low-cost IRS representation.
You never have to search on your own. Every professional in our Florida network has an active credential we've verified and has signed our written terms for protecting your information.
Can't afford representation? Low Income Taxpayer Clinics
Low Income Taxpayer Clinics (LITCs) are independent from the IRS and partly funded by IRS grants. They represent qualifying taxpayers in audits, appeals, collection cases and Tax Court for free or a small fee, and some help taxpayers who speak English as a second language. Eligibility is generally based on income. When an LITC is the right fit, we'll tell you and help you find the nearest one.
Official source: Taxpayer Advocate Service: Low Income Taxpayer Clinics (also IRS Publication 4134).
How to check anyone's credentials
- EAs, CPAs, attorneys and Annual Filing Season Program preparers: search the IRS Directory of Federal Tax Return Preparers.
- Florida CPAs: search the Florida DBPR license lookup.
- Florida attorneys: search the Florida Bar's "Find a Lawyer" directory on floridabar.org.
Official sources: IRS: Understanding tax return preparer credentials and qualifications, IRS: Enrolled agents, IRS: Annual Filing Season Program.
More Tax Answers
See all of our plain-English tax answers, or read what to do about a bad tax preparer.
Note: This page is general information, not tax or legal advice. Rules on who can represent taxpayers come from the IRS (Circular 230) and can change.