How does one 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.
Track 1: 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); this is administered by Prometric. Their web site is 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.
Track 2: 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.
Applying for enrollment to practice before the IRS
Form 23 is the application for enrollment. Applicants must undergo a background check prior to enrollment. This includes a review of the applicant’s tax transcript. Failure to timely file or pay taxes can be grounds for denial of enrollment. Generally it takes approximately 120 days to be issued an enrollment card.
Special instructions for former IRS employees applying for enrollment
- Please include any information regarding formal education, training, licenses, and work experience (other than IRS work experience) that would impact on the approval of your application; and
- If you are a former IRS employee, we cannot grant you unlimited enrollment unless your application establishes that your technical experience has provided you with special competence in tax matters sufficient to allow you to successfully pass the Special Enrollment Examination.
