Unlike Certified Public Accountants, (CPA) and attorneys, who may or may not chose to specialize in taxes, All ENROLLED AGENTS specialize in taxation. While CPA and Attorney are licensed by the STATES, Enrolled Agents are Federally-licensed by the United States Department of Treasury. Enrolled Agents are Nation Tax Professional that is licensed FOR ALL THE STATES. Attorney and Certified Public Accountants, have State licenses, which can limit their practice ONLY TO STATE where they are licensed. An Enrolled Agent is considered a tax specialist, who sets them apart from Attorneys or CPA who do not always specialize in taxes.