Practice in Federal Courts
Enrolled agent status does not automatically allow the enrollee to practice before the United States Tax Court. That practice is limited to members of the Bar of the Court. The Internal Revenue Code states that "o 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." Bar membership for non-attorneys requires that the applicant pass a Tax Court examination. Attorneys are admitted to the Bar of the Tax Court without having to take the examination.
Representation of taxpayers in disputes with the Internal Revenue Service before the United States district courts, bankruptcy courts, courts of appeal, and Supreme Court of the United States is limited to attorneys.
Read more about this topic: Enrolled Agent
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—Bible: Hebrew Psalms, 84:10.