A person who is not an attorney or Certified Public Accountant (CPA) generally must be enrolled with the IRS in order to represent another person or entity before the IRS. Enrolled agents are not restricted as to which taxpayers they can represent, what types of tax matters they can handle, and which IRS offices they can practice before.

Being a U.S. Citizen is not a requirement to become an enrolled agent.

Enrollment is available to attorneys and CPAs, but is not required, as they are automatically entitled to practice before the IRS. 

There are two ways to become an enrolled agent with the IRS, a written examination or experience. 

If you can demonstrate skill and competency in tax matters by taking and passing an IRS examination you can become an enrolled agent. To become an enrolled agent by this method you must:

• Apply to take the Special Enrollment Examination (SEE) 
• Achieve passing scores on all parts of the SEE
• Apply for enrollment by filing Form 23 
• Pass a background check that will:
  • Ensure you have not engaged in any conduct that would justify suspending or disbar an attorney, CPA, or enrolled agent.
  • Review your tax transcripts.
  • Ensure you have timely filed and paid taxes.

Certain persons who have past experience and service with the IRS may not have to pass any type of examination to become an enrolled agent. To become an enrolled agent by this method you must:

• Have years of experience and service as specified in Circular 230
• Apply for Enrollment
• Include any information regarding formal education, training, licenses, and work experience
• Pass a background check that will:
  • Ensure you have not engaged in any conduct that would justify suspending or disbar an attorney, CPA, or enrolled agent.
  • Review your tax transcripts.
  • Ensure you have timely filed and paid taxes.

Once you become an enrolled agent you must earned Continuing Professional Education (CPE) credits to maintain your enrollment status. To qualify as a CPE credit, the course must be designed to enhance your proficiency in Federal tax matters. Over a three-year period you must get 72 credits, with a minimum of 16 each year, and with two of the credits being from an ethics course.

When you should renew your enrollment is based on the last digit of your Social Security Number.  If your Social Security Number ends in:

• 0, 1, 2, or 3 you must renew between November 1, 2009 and January 31, 2010
• 4, 5, or 6 you must renew between November 1, 2007 and January 31, 2008
• 7,8, or 9 you must renew between November 1, 2008 and January 31, 2009

To renew your enrollment, file Form 8554.