What is an Enrolled Agent?
An enrolled agent is a person who has earned the license to represent taxpayers before the Internal Revenue Service (IRS). Similar to attorneys or certified public accountants, enrolled agents are unrestricted as to who they can represent, the types of tax issues they can work on, and which IRS offices they can practice.
How does someone become an Enrolled Agent?
There are two ways someone can become an enrolled agent:
- IRS Experience: Someone with the specified IRS service and technical experience, and who pass a background check can qualify to become Enrolled Agents.
- Special Enrollment Examination (SEE): Applicants must demonstrate competence in tax matters by passing a written exam. To learn more and apply to take the SEE, visit prometric.com/irs
How can you verify an Enrolled Agent’s status?
An enrolled agent’s status can be: active enrollment, inactive enrollment, inactive retirement, terminated, suspended, or disbarred. Active enrolled agents usually display their licenses in their office, but individuals or clients of enrolled agents can also ask to see the enrolled agent’s verification card. These cards indicate the enrollment license’s expiration date.