How Does a CPA Become an Enrolled Agent?
An enrolled agent is a tax professional vested by the Internal Revenue Service with special trust and confidence to represent taxpayers before the IRS. They differ from accountants in that they have demonstrated particular experience or expertise in the federal tax code and how it is administered and have been specially certified by the IRS. There are two paths to becoming an enrolled agent: Demonstrate experience as an IRS employee and by examination. CPAs who have never worked directly for the IRS, who wish to become enrolled agents, must take the examination route.
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Background Checks
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Prior to enrollment, you must submit to and pass a federal background check. You cannot have committed any offense, personal or professional, that would lead to the disbarment of an attorney, the revocation of a CPA's credentials or the disenrollment of a previously enrolled agent.
Application Process
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To initiate the process, file a Form 2587 with the Internal Revenue Service. This is a formal request to sit for the Special Enrollment Examination. As of early 2011, the fee to take the exam was $303--which consists of a $101 fee to take each of the three parts of the exam. You can mail the form to Prometric, Attn: IRS Special Enrollment Examination, 1260 Energy Lane, St. Paul, MN 55108, or FAX the form to 800-347-9242.
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Examination
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You must take and pass the Special Enrollment Exam, or SEE, a detailed three-part test on the tax code and tax administration administered by Prometric. Test topics are detailed and include questions on preparing to conduct tax advisory services, preparing the return, definitions of income and assets and how they are taxed, depreciation, filing and enforcement. You can register for the exam via the Prometric link in Resources, or call them at 800-306-3926.
Completing the Process
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Download and fill out a copy of IRS Form 23. This form provides the IRS with a detailed background on your experience and professional expertise. As of January 2011, there is a $125 fee for applying to become an Enrolled Agent with the IRS. Send the form, together with your payment, to the following address: Internal Revenue Service, PO Box 301510, Los Angeles, CA 90030-1510.
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