There are different categories of tax professionals ---(a) Tax attorney ( a lawyer, JD, ) specializing in tax laws and can represent a client at any level including the tax court; (b) Enrolled Agent ( EA, have been tested and certified by the IRS as knowledgeable in tax laws , regulated under circular 230 ) can represent a client at the IRS but usually not at Tax court; (c) CPA ( Certified Public Accountant , tested and certified by the State ) , can represent a client at the IRS but usually not at the Tax court; (d) State Regulated ( California, New York, Oregon etc. ), voluntarily regulated by IRS under Circular 230 tax professional , having limited representation rights at the IRS ; (e) tax professionals unregulated by the State or the IRS with no representation rights at the IRS.
There is no such thing as TurboTax EA -- see above list of tax professionals.
Hope this helps.
