Enrolled Agent is a tax professional who demonstrated a special competence in tax matters.
How do enrolled agents differ from CPAs and tax attorneys?
Enrolled agents are the only taxpayers' representatives that receive the right to practice before the Internal Revenue Service from federal government. CPAs and attorneys are licensed by the state.
Only enrolled agents are required to demonstrate their competence in tax matters to the IRS.
If I am audited, should not I hire an attorney?
If your problem is of criminal nature, yes, you should. Otherwise, your better choice is to use an EA, because they have the exact same practice rights before the IRS as CPAs and attorneys, same competence in tax matters, and, most of the time, they are less expensive.