Which of the following roles can an enrolled agent fulfill?

An enrolled agent has the authority to represent taxpayers before the IRS on any federal tax matters. This role is one of the key privileges that comes with being an enrolled agent, as they have unlimited representation rights, which means they can act on behalf of their clients in various situations involving the IRS, such as audits, appeals, and collections. This representation covers a wide range of tax issues, ensuring that taxpayers receive professional help in navigating complex tax situations.

The other roles mentioned in the choices have limitations or are outside the scope of what enrolled agents are permitted to do. For instance, while an enrolled agent may have knowledge of financial and tax planning, acting as a financial planner for all tax clients is not a designated role exclusive to enrolled agents and can fall under the purview of various other financial professionals. Filing taxes exclusively for corporations is also too narrow, as enrolled agents can prepare and file taxes for individual clients and different types of entities, not just corporations. Providing legal advice on tax issues is outside the scope of an enrolled agent's practice; while they can advise on tax matters, they are not licensed attorneys and do not have the authority to provide legal advice. Therefore, the role of representing taxpayers before the IRS is the most definitive and correct answer in this