With over 40 years of experience and continued education, Bud Krater has earned the title of Registered Tax Return Preparer and Enrolled Agent. An enrolled agent is a person authorized to represent individuals before the IRS. They earn this title by passing a three-part IRS test or by having prior IRS experience. Enrolled agents are held to high ethical standards and must complete 72 hours of continuing education every three years. Similar to lawyers and CPAs, enrolled agents have unrestricted practice privileges, allowing them to represent any taxpayer, handle various tax issues, and represent clients before any IRS office.