An EA or Enrolled Agent in America is specifically authorized to represent taxpayers before the IRS at all administrative levels, up to, but not including Tax Court. Only attorneys and individuals who have passed the "Tax Court Exam For Non-Attorneys" are authorized to argue cases before Tax Court. Most Enrolled Agents operate accounting practices and compete directly with CPA's, bookkeepers and other accountant's. Because their enrollment is a federal designation, they can work across state borders, whereas CPA's and attorneys must meet the reciprocity requirements of any state they wish to practice in.