An Enrolled Agent is a tax professional who has demonstrated competence in tax preparation and representation matters.
Enrolled Agents generally have unlimited practice rights, meaning they can represent any taxpayer regarding any tax matter before any IRS office.
Individuals wishing to become an IRS Enrolled Agent must take and pass the Special Enrollment Exam (SEE).
The SEE is a comprehensive three-part exam.
Candidates may take the three exam parts (Individuals; Businesses; and Representation, Practices, and Procedures) in any order.
Prospective Enrolled Agents must pass all three exam parts within a two-year period to apply for enrollment.
There is a $184.97 fee per part paid at the time of appointment scheduling.
As of July 1, 2019, the Special Enrollment Examination has been revised to reflect tax law for the calendar year 2018.
Tax Preparer Learning Systems, LLC is committed to providing affordable study material to those preparing to take the Enrolled Agent Exam.