Enrolled
Agent Information
What is an enrolled agent? An enrolled agent is a person
who has earned the privilege of practicing, that is, representing
taxpayers, before the Internal Revenue Service. Enrolled
agents, like attorneys and certified public accountants
(CPAs), are unrestricted as to which taxpayers they can
represent, what types of tax matters they can handle,
and which IRS offices they can practice before.
How do you become an enrolled agent? There are two tracks
to becoming an enrolled agent. These tracks are described
in Federal regulations contained in a pamphlet known as
Treasury Department Circular 230, Regulations Governing
the Practice of Attorneys, Certified Public Accountants,
Enrolled Agents, Enrolled Actuaries, and Appraisers Before
the Internal Revenue Service. The two tracks are:
Written examination. You can become an enrolled agent
by demonstrating special competence in tax matters by
taking a written examination.
This track requires that you:
Apply to take the Special Enrollment Examination (SEE);
prometric.com/irs;
Achieve passing scores on all parts of the SEE;
Apply for enrollment; and Pass a background check to
ensure that you have not engaged in any conduct that
would justify the suspension or disbarment of an attorney,
CPA, or enrolled agent from practice before the IRS.
IRS experience. You can become an enrolled agent by
virtue of past service and technical experience with
the IRS that qualifies you for enrollment. This track
requires that you -
Possess the years of past service and technical experience
specified in Circular 230;
Apply for enrollment; and Pass a background check to
ensure that you have not engaged in any conduct that
would justify the suspension or disbarment of an attorney,
CPA, or enrolled agent from practice before the IRS.
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