Not enough Hours to take the CPA Exam
If you lack the classroom hours required to sit for the CPA exam, yet you have knowledge about Tax Law, becoming an Enrolled Agent can put you on the same level as a CPA for IRS purposes.
No State Boundaries
As an EA the only entity that you have to answer to is the United States. Enrolled Agents do not have to register in each state they serve in like CPA's and attorneys. EA's also do not have to pay licensing fees to a board of accountancy. The only fees are to the IRS and local governments for the right to do business if required.