Getting Started
Ready to become an Enrolled Agent? We’ll get you there
You need to pass a three-part IRS exam to “demonstrate a special competence in tax matters.” The exam is formally called the IRS Special Enrollment Examination, or SEE, but most people refer to it as the Enrolled Agent exam, or EA exam. The exam isn’t easy, but we help thousands of students just like you pass the exam every year
Why become an Enrolled Agent?
The EA designation is the highest credential issued by the IRS (technically, the United States Department of the Treasury issues the enrollment card). Enrolled Agents, along with Attorneys and CPAs, are the only tax professionals with unlimited representation rights, meaning they can represent any client on any matter before the IRS. This is true even if the EA did not preparer the tax return involved.
Increasable Salary
Ability to charge fees for representation services, tax advice, or opinions on tax matters
Year-Round Services
Work year-round, representing taxpayers in examinations, audits, installment agreements, collections and appeals.
Increased Value
Providing additional services not only increases your value, but also increases your revenue potential that current clients bring to a tax practice.
High Demand
EAs are in high demand and often earn a higher salary than tax return preparers who are unable to offer these services.
How long does it take to become an Enrolled Agent?
Generally, it takes about a month to prepare for each part of the Enrolled Agent Exam (between 3-4 months total). Of course, the length of your journey to become an Enrolled Agent depends on your prior tax experience. We’ve seen both highly experienced students and dedicated newcomers complete the process much more quickly by applying themselves.
The IRS allows 3 years from the date you pass your first part to pass all three parts. Once you pass all three parts of the exam, you must complete an online application to apply for enrollment to practice before the IRS. Simply type ‘Form 23’ into the search box on pay.gov to locate it. You should receive your enrollment card approximately 60 days after submitting your application.
Enrollment Application
The IRS allows 3 years from the date you pass your first part to pass all three parts. Once you pass all three parts of the exam, you need to complete an online application to apply for enrollment to practice before the IRS. You should receive your enrollment card in about 60 days from the date of your application.
What does an Enrolled Agent do?
Simply put, an Enrolled Agent (EA) is authorized to represent taxpayers before the IRS, performing many of the same functions as a CPA or attorney. Their role goes far beyond just preparing tax returns. Enrolled Agents assist with audits, negotiate payment plans, resolve tax debts and collection issues, and handle appeals on behalf of taxpayers.
However, EAs cannot represent clients in criminal matters or in tax court—unless they are also licensed attorneys.
Examinations
When the IRS is investigating the facts and trying to determine if a taxpayer owes money. This is called an "audit".
What can an EA do
- Represent the taxpayer before the IRS
- Corresponding and communicating with the IRS
- Representing a taxpayer at conferences, hearings or meetings with the IRS
Collections
When the IRS is attempting to collect a tax debt that is enforcable.
What can an EA do
- Offer in compromise - Offer to pay less
- Executing installment agreements (payment plan) on behalf of a client
- Extending the collection period
- Abatements, releasing liens, preventing a levy (seizure of property)
Office of Appeals
Appealing an IRS enforcement decision.
What can an EA do
- Collection Due Process (CDP)
- Collection Appeals Program (CAP)
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