To break the title “enrolled agent” down, enrolled literally means that the agent is federally licensed to practice tax services, and the term “agent” means that the agent is allowed to represent the tax payer who has hired the agent before the IRS. This particular profession began in 1884, and enrolled agents have been practicing tax services ever since. Before the enrolled agent can begin practicing tax services legally, they must obtain a federal license to practice. This federally certified license can be earned through one of two ways, both of which require experience and extensive research into tax code. The first way that a license can be earned is by passing an exam that goes over each and every aspect of the tax code for the area that the enrolled agent is working in. This exam is not necessary, however, if the enrolled agent has been working at the IRS for at least five years as an employee who dealt with tax code application on a regular basis. If the enrolled agent has been an IRS tax employee for at least five years, the license can be applied for without the need for an examination.