<P> Enrolled agents, like other FATPs, are subject to a set of procedures and regulations described in Treasury Department Circular No. 230, Regulations Governing the Practice of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, and Appraisers before the Internal Revenue Service . </P> <P> When practicing before the Internal Revenue Service, enrolled agents may not use the term "certified" in describing their professional designation . An enrolled agent admitted to practice before the Internal Revenue Service may not state or imply that an employer / employee relationship exists between the enrolled agent and the Internal Revenue Service . </P> <P> Enrolled agent status does not authorize the enrollee to practice before the United States Tax Court or in any other court . Practice in U.S. Tax Court is limited to members of the Bar of the Court . The Internal Revenue Code states, "No qualified person shall be denied admission to practice before the Tax Court because of his failure to be a member of any profession or calling ." Non-attorneys must pass a Tax Court exam for admission to the Bar of the Court . Attorneys are admitted to the Bar of the Tax Court without having to take the Tax Court examination . Practice in other federal courts is generally limited to persons licensed as attorneys . </P>

Can an enrolled agent represent a taxpayer in tax court