Checking on the Status of an Enrolled Agent
If you would like to find out the status of an Enrolled Agent, please send an email to our Detroit office at epp@irs.gov, or call our Detroit office at (313)234-1280. Another alternative is to send an email to the OPR mailbox at opr@irs.gov. In either case, please be sure to include the full name of the individual along with their address.
How do I obtain a misplaced enrollment card?
A replacement card may be obtained by calling the Detroit Office at (313) 234-1280 (not a toll-free number). You may also request a replacement card by e-mail at epp@irs.gov or by fax at (313)234-1622 . If requesting the card via e-mail, please do not include any tax identifying data, such as your SSN. The request should include your name, contact information, such as your best daytime phone, and your enrolled agent number.
What is an enrolled agent?
An enrolled agent is a tax professional, who has demonstrated special competence in tax matters, applied for enrollment, and has been issued an enrollment card.
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How do I become an enrolled agent?
An individual becomes an enrolled agent by filing an application with the OPR. He/she must pass the Special Enrollment Examination or present evidence of qualifying experience as a former IRS employee. A background check including a review of the applicant’s tax compliance is conducted. Generally, it takes approximately 120 days to be issued an enrollment card. Additional information: Special Enrollment Examination or additional information about the Enrollment Process.
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How do I become an enrolled agent if I am a former IRS employee?
An applicant who is requesting enrollment based on his/her former employment with IRS, generally, must have a minimum of 5 years continuous employment with the IRS, during which time he/she must have been regularly engaged in applying and interpreting the Internal Revenue Code. Former employees are required to submit a standard position description with their Form 23 and payment.
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What is the Special Enrollment Examination (SEE)?
The SEE is now a three (3) part examination that will be administered by an Outside Vendor. The SEE contains three (3) parts as follows:
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What must I do in order to take the SEE?
You will need to complete an application for Special Enrollment Examination, Form 2587, which will be available through Prometric's website. Please visit Prometric for additional information and form availability.
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How do I obtain my SEE results?
Examination results are available immediately upon completion of the examination.
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What is the next step if I passed all three parts of the SEE?
You are ready to apply for enrollment to practice before IRS. Submit a completed Form 23, Application for Enrollment to Practice before the IRS, along with a check for $125.
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Where can I find additional information about enrolled agents?
Enrolled Agents and SEE provide additional information.
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Is it possible to become an Enrolled Agent if I have or have had problems with my personal tax obligations?
Failure to timely file tax returns or to pay your taxes may be grounds for denying an application for enrollment. The Office of Professional Responsibility will review all of the facts and circumstances to determine whether a denial of enrollment is warranted.
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What does “practice before the Internal Revenue Service” mean?
“Practice before the IRS” includes all matters connected with a presentation to the IRS on behalf of the taxpayer. Examples include preparing and filing documents, communicating with the IRS, and representing a client at meetings.
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Who may practice before the IRS?
Any attorney, CPA, enrolled agent, and enrolled actuary who is not currently under suspension or disbarment from practice before the IRS.
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Can anyone else practice before the IRS?
Yes.
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An individual may appear on their own behalf,
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An individual may represent an immediate family member,
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A regular full-time employee of an employer may represent the employer,
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A general partner or a regular full-time employee of a partnership may represent the partnership.
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A bona fide officer or a regular full-time employee of a corporation, association, or organized group may represent the corporation, association, or organized group.
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A regular full-time employee of a trust, receivership, guardianship, or estate may represent the trust, receivership, guardianship, or estate.
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An officer or a regular employee of a governmental unit, agency, or authority may represent the government unit, agency, or authority in the course of his or her official duties.
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An individual may represent any individual or entity, which is outside the United States, before personnel of the IRS when such representation takes place outside the United States.
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An individual who prepares and signs a taxpayer’s return as the preparer (or who prepares a tax return but is not required to sign the tax return) may represent the taxpayer only with respect to the return he or she prepared and signed. Such an individual may represent the taxpayer before revenue agents and customer service representatives, but not appeals officers, revenue officers, or Counsel.
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Can a government employee practice before the IRS?
An individual, who is an employee of the Federal government, generally, cannot practice before the Service. State and local government employees, generally, may not practice if their employment discloses information relating to Federal taxes.
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What is an unenrolled preparer?
An individual who prepares and signs a tax return as the preparer, or who prepares a tax return but is not required to sign the tax return.
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What are the limitations on representation by an unenrolled preparer?
An unenrolled preparer’s ability to practice before the Service is very limited. Generally, it is limited to the examination function of the Service, and only with respect to a return he or she prepared. Consequently, an unenrolled preparer cannot practice before appeals officers, revenue officers, and Counsel. Also, an unenrolled preparer cannot execute claims for refund, receive refund checks, execute consents to extend the statutory period for assessment or collection, execute closing agreements, or execute waivers of restriction on assessment or collection of a deficiency in tax.
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* We welcome your comments and suggestions
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