Types of Tax Professionals (Yahoo Finance 1/16/2009):
Certified Public Accountants (CPA) - A CPA has passed a state's qualifying exam for accounting. The strength of a CPA is that they can configure an overall tax plan, and can guide you through complex financial situations. If you've recently been divorced, retired, opened or closed a new business, or had any other lifestyle changes that significantly impacted your financial situation, a CPA would be your best bet.
Enrolled Agent - An enrolled agent is licensed by the federal government. Many enrolled agents limit their work to a given tax area.
Tax Attorney - May be a specialist on the latest tax laws and in tax disputes, but less qualified in the preparation of actual returns.
Tax preparer from chain or local outlets - These individuals are trained to some extent, but their training and experience could be at any level. If there is any complexity to your return, or tax situations specific to your industry, some of these preparers may not maximize those particular deductions.