Becoming an enrolled agent is a significant achievement for individuals who wish to practice before the Internal Revenue Service (IRS). Enrolled agents are authorized to represent taxpayers in various matters, including audits, appeals, and tax collections. If you are interested in pursuing this career path, here are the steps you need to take: 1. Obtain a Preparer Tax Identification Number (PTIN): Before you can begin the process of becoming an enrolled agent, you must obtain a Preparer Tax Identification Number (PTIN). This unique identifier is required for all tax professionals who prepare or assist in preparing federal tax returns. You can apply for a PTIN online through the IRS website. 2. Schedule and Prepare for the Special Enrollment Examination (SEE): The next step is to schedule your test appointments for the Special Enrollment Examination (SEE). The SEE is a comprehensive exam that assesses your knowledge and understanding of tax laws, regulations, and procedures. To prepare for the exam, visit Prometric's SEE webpage, where you can find the SEE Candidate Information Bulletin, sample test questions, and other test preparation resources. It is crucial to review these materials thoroughly to increase your chances of success. 3. Pass the Special Enrollment Examination (SEE): To become an enrolled agent, you must achieve passing scores on all three parts of the SEE within three years. The exam consists of three sections: Individuals, Businesses, and Representation, Practice, and Procedures. Each section tests your knowledge in specific areas of tax law. It is essential to dedicate sufficient time and effort to study for each part of the exam to ensure you are adequately prepared. 4. Apply for Enrollment: Once you have passed the SEE, you can apply for enrollment to practice before the IRS. You can complete the application process electronically using Pay.gov Form 23 or by downloading Form 23, Application for Enrollment to Practice Before the Internal Revenue Service, and mailing the completed form and a check to the IRS. The application will require you to provide personal information, details about your tax compliance, and any relevant professional credentials or qualifications. 5. Pass the Suitability Check: As part of the enrollment process, you will undergo a suitability check conducted by the IRS. This check ensures that you have a satisfactory tax compliance history and are of good character. The IRS will review your tax records to determine if you have filed all required returns and paid any outstanding taxes. It is crucial to maintain a clean tax record to pass this suitability check successfully. 6. Receive Enrollment and Maintain Your Status: Once you have completed all the necessary steps and passed the suitability check, you will be granted enrollment as an agent. You will receive an enrollment card and a certificate from the IRS, indicating your status as an enrolled agent. It is important to note that enrolled agents must renew their enrollment every three years and fulfill continuing education requirements to maintain their status. Becoming an enrolled agent requires dedication, knowledge, and a commitment to upholding ethical standards. By following these steps and investing the necessary time and effort, you can embark on a rewarding career as an enrolled agent, assisting taxpayers with their tax matters and representing them before the IRS.