Not all paid return tax practitioners are equal! Only Enrolled Agents are required to demonstrate to the IRS their competence in all areas of taxation, representation and ethics before they are given unlimited representation rights before the IRS. Unlike attorneys and CPAs, who are state licensed and who may or may not choose to specialize in taxes, all Enrolled Agents specialize in taxation. Whether we like it or not, today's tax laws are so complicated that filing a relatively simple return can be confusing. It is just too easy to overlook deductions and credits to which you are entitled. Even if you use a computer software program there's no substitute for a highly skilled Enrolled Agent.