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Attorneys, CPAs and enrolled agents can practice before the IRS under Circular 230. That is why TaxClosers sells to firms with an attorney, CPA or enrolled agent on staff who handles IRS work.
The IRS keeps a public directory of tax return preparers with credentials, so anyone can look a pro up.
State tax debt can have its own rules. Check the state before you take a state case.
About 72,000 enrolled agents, 209,000 CPAs and 26,000 attorneys hold a PTIN, per IRS numbers from September 2026.
Updated October 2026. Market prices are list prices from public seller pages. Results depend on your firm. Not every lead becomes a case.
