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.

For more information about the regulations, exam, forms, and fees, click the links below:

• Office of professional responsibility Enrolled Agent Program
• Treasury Circular 230
• Applying for Enrollment to Practice Before the IRS and Form 23
• Applying for Renewal of Enrollment to Practice Before the IRS and Form 8554
• Guidance on Continuing Professional Requirements