What is an Enrolled Agent?
An enrolled agent is a person who has earned the privilege of practicing, that is, representing taxpayers, before the Internal Revenue Service. Enrolled agents, like attorneys and certified public accountants (CPAs), are unrestricted as to which taxpayers they can represent, what types of tax matters they can handle, and which IRS offices they can practice before.
Why become and Enrolled Agent?
Every year there are more and more non-credentialed tax preparers flooding this profession. To survive in this competitive field and command higher fees, professional credentials are a must.
How do I become an Enrolled Agent?
There are two ways to become an enrolled agent:
- Pass the Special Enrollment Exam. You can become an enrolled agent by demonstrating special competence in tax matters through taking and passing the computer based IRS Special Enrollment Examination (also known as the Enrolled Agent Exam). After passing the exam you must apply for enrollment (Form 23, Application for Enrollment to Practice Before the Internal Revenue Service). Applicants must undergo a background check prior to enrollment. This includes a review of the applicants tax transcript. Failure to timely file or pay taxes can be grounds for denial of enrollment. The IRS generally process applications within 90 days.
- IRS experience. You can become an enrolled agent by virtue of past service and technical experience with the IRS that qualifies you for enrollment.
Does The Phoenix Tax Group sell study materials for the Special Enrollment Exam?
Yes, The Phoenix Tax Group has published Enrolled Agent Exam study materials for over 20 years.
Please visit our website: http://phoenixtax.com/enrolled_agent_exam_prep