Overview
Enrolled Agents earn the right to represent taxpayers before the IRS. They have no restrictions as to the taxpayers they are permitted to represent, the types of tax matters with which they assist, or before which IRS offices they may practice.
There are only two ways to become an enrolled agent:
- Written examination - passing all three parts of the Special Enrollment Examination
- Qualifying experience as an IRS employee
Currently, there are only approximately 40,000 Licensed Enrolled Agents through the IRS.
Each year nearly 5,500 candidates sit for the SEE, of which 1,500 to 2,500 (27% to 45%) pass all parts of the examination. As of 2007, the SEE is administered continuously throughout the year until February 28, 2008, and then there shall be a change of scheduling. There are currently no educational prerequisites for taking the SEE. Candidates must be able to pass a background check. The background check reviews past tax compliance and past "...incompetence or disreputable conduct for which a practitioner could be censured, suspended or disbarred from practice before the IRS."
There are three parts to the exam:
- Part I - Individuals
- Part II - Businesses
- Part III - Representation, Practice and Procedures
Each part of the examination will have about 100 questions. Candidates will not be required to take all three parts in one sitting. The SEE will be offered at approximately 300 testing centers operated by Thomson Prometric.Candidates will take the examination at a computer terminal.
To register for the SEE go to: www.prometric.com/IRS.
Candidates sitting for the Special Enrollment Examination in 2007 will pay $97.00 for each part of the examination. This cost includes an $86.00 examination fee to Thomson Prometric and the new $11.00 IRS user fee relating to IRS costs of oversight of the examination process.
After passing all three parts of the SEE, candidates are ready to apply for enrollment to practice before the IRS. This is accomplished by submitting a completed Form 23, Application for Enrollment to Practice before the IRS along with a check or money order for $125.