Enrolled Agent Course

Enrolled Agents (EA) are tax professionals who, unlike bookkeepers and other tax preparers, have earned IRS certification to represent taxpayers before the Internal Revenue Service. Enrolled Agents, like attorneys and certified public accountants (CPA), are unrestricted as to which taxpayers they can represent, what types of tax matters they can handle and before which IRS offices they may practice.

Enrolled Agents are certified through the IRS. Once you become an Enrolled Agent you can practice in any state. You can prepare or assist with a myriad of services: tax returns, IRS audit responses, collection matters, levies, liens, and others IRS procedures for individuals, sole proprietorships, corporations, non-profit organizations or any business entity, including international businesses as well as non-resident aliens, resident aliens and new immigrants.

Becoming an Enrolled Agent

There are two tracks for becoming an Enrolled Agent:

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) at prometric.com/IRS
  • Achieve passing scores on all three Parts of the SEE.
  • Apply for enrollment.
  • 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.
  • Achieve passing scores on all three Parts of the SEE.
  • Apply for enrollment.
  • 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.

A coordinated, three-part modular program, which prepares individuals to pass one or all components of the three-part SEE as outlined below:

  • Module One- Representation, Practice and Procedures: Ethics, Recordkeeping Procedures, Appeal Procedures, etc... Classes for this module are held for four weeks.
  • Module Two - Individuals: Individual Income Taxes. Classes for this module are held for seven weeks.
  • Module Three - Businesses: Sole Proprietorships, Partnerships, Corporations (including S-Corporations), Fiduciaries, Estates and Gift Tax and Trusts. Classes for this module are held for ten weeks.

As of May 2009, all ITTI students are required to pass the IRS Link and Learn Tax exams for Earned Income Tax Credit, Basic, Intermediate and optional Advanced, Military, International levels before completion of module two, Individuals. Students will not be admitted to module three, Businesses, unless they present proof of completion to the Institute.
Please call the administrative office for further information.

Schedule 1 Classes are held two days per week: Monday from 9:00 a.m. until 12:00 p.m., and Thursday from 9:00 a.m. until 12:00 p.m.

Schedule 2 Classes are held two nights per week. Each class session is for three-hours in the evenings—Tuesdays and Fridays, or Mondays and Thursdays from 6:00 p.m. until 9:00 p.m.

The duration for Schedules 1 and 2 is as follows:

Module One: Six weeks
Module Two: Nine weeks
Module Three: Thirteen weeks