1.25.2. Practitioner Enrollment

(1) To become an EA, an applicant must:

1. Obtain a Preparer Tax Identification Number (PTIN).

2. Pass all three parts of the Special Enrollment Examination (SEE) or be a former IRS employee who held a qualifying position with the IRS.

3. Submit Form 23, Application for Enrollment to Practice before the Internal Revenue Service. If the applicant took the SEE, Form 23 must be filed within one year of the date the applicant passed the third or final exam part.

4. Pay all required application fees.

5. Pass a suitability review. The applicant must not have engaged in incompetent or disreputable conduct as described in Circular 230 §10.51.

(1) An IRS contractor administers the SEE between May and February every year.

(2) Applicants may schedule an exam by accessing the testing vendor’s website, calling the testing vendor’s telephone help line, or submitting Form 2587, Application for Special Enrollment Examination. Contact information for the testing vendor can be accessed via https://www.irs.gov/tax-professionals/enrolled-agents/become-an-enrolled-agent.

(3) Former IRS employees may not be required to take the SEE in order to become an EA (see IRM 1.25.2.1.1.3 for details).

(1) Former IRS employees qualify for a waiver of the enrollment examination and obtain enrollment status if they:

1. Apply for enrollment within three years of their separation date from the IRS;

2. Had a minimum of five years of continuous employment with the IRS in which they regularly engaged in applying and interpreting the provisions of the Internal Revenue Code and regulations relating to income, estate, gift, employment, or excise taxes;

3. Meet the technical qualifications required under Circular 230 §10.4 which include having a minimum of five consecutive years of technical qualifying experience or an aggregate of 10 years or more of IRS employment in positions involving the application and interpretation of the Internal Revenue Code, of which at least three years have occurred within the five years preceding the date of application; and

4. Have not engaged in conduct that would justify the suspension or disbarment of any practitioner. Disreputable conduct is outlined in Circular 230 §10.51.

(2) A former employee will qualify for either unlimited or limited enrollment status.

1. To qualify for unlimited enrollment, a former employee must have the required experience and training in both examination and collection matters. See Exhibit 1.25.2-2, Former Employee Examination Waiver Position Matrix, for more information.

2. Former employees not qualifying for unlimited enrollment may be eligible for either examination or collection limited enrollment status based upon the technical qualifications and the role they served with the IRS.

(1) EAs and ERPAs are required to renew their enrollment every three years. To renew enrollment, EAs and ERPAs must:

1. Have a valid PTIN (EAs only).

2. Attest that the required continuing education (CE) hours were completed. See IRM 1.25.2.3.4.4 for the CE requirements.

3. Submit Form 8554, Application for Renewal of Enrollment to Practice Before the Internal Revenue Service, or Form 8554-EP, Application for Renewal of Enrollment to Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent, as applicable.

4. Pay the application renewal fee.

5. Pass a suitability review. The applicant must not be deemed incompetent or disreputable as described in Circular 230 §10.51.

(2) For EAs:

1. The last digit of the EA's Social Security Number (SSN) determines the year of renewal; therefore, the first renewal cycle after enrollment may be shorter than three years. See the table below.

2. The renewal application period begins on November 1 and ends on January 31.

3. The enrollment period runs through March 31 of the third year following renewal.

4. The issue date for new enrollment cards is April 1 of the year of renewal.

(3) For ERPAs:

1. The renewal application period begins on April 1 and ends on June 30 every third year subsequent to initial enrollment.

2. The enrollment period runs through September 30 of the third year following renewal.

3. The issue date for new enrollment cards is October 1 of the year of renewal.

(1) Applicants who apply by paper mail payments directly to EAP&M. These payments are classified as "discovered remittances."

(2) EAP&M must forward discovered remittances within 24 hours of receipt using overnight mail to:
IRS
c/o Enrolled Agents
110 N. Herber Street
Beckley, WV 25802

(3) Attach a Form 3210, Document Transmittal, when sending payments:

1. Enter the applicant’s full name, the dollar amount, check number, and the applicant’s enrollment number, if applicable.

2. Prepare a copy for the Beckley Finance Center.

3. Prepare another copy for the "Discovered Remittance" binder.

(4) If a discovered remittance is non-negotiable, the manager will notify the LIE. The LIE will take the following actions:

1. Generate a Bad Check/Missing Payment Letter to advise the applicant of the situation.

2. Update E-Trak with the activity (Bad Check/Insufficient Funds).

   Note: Checks are deemed non-negotiable if any of the following is true: Stale, future or missing date, missing signature or missing “pay to the order of”.

(1) E-Trak generates an Unprocessable Application Report for all enrollment applications that cannot be linked to an examination record.

(2) For applications on the report, verify the lack of an examination record by reviewing the Pay.gov record to locate the identifying information, specifically the PTIN or name, and then attempting to locate the examination record in E-Trak using the same identifier.

(3) If no examination record exists in E-Trak, review Form 23 to determine if the applicant is a former IRS employee. A former employee indicator is located at the top of the form.

1. If the applicant is a former employee, update E-Trak to show the applicant’s eligibility as "FE", then continue processing the application according to IRM 1.25.2.3.3.3.

2. If the applicant is not a former employee and there is no examination record for the applicant, follow the instructions in IRM 1.25.2.3.3.3.

(1) E-Trak sends a daily email to the EAP&M manager and System Analyst showing the new enrollment applications that have been loaded from Pay.gov.

(2) The System Analyst uses this list of electronic applications, plus any incoming paper applications, to assign inventory.

(1) LIEs must complete the processing of Form 23 within 60 days of receipt in EAP&M, unless a referral to RPO Suitability is necessary, in which case it should be completed within 90 days of receipt. See IRM 1.25.2.3.7 for criteria requiring a referral to RPO Suitability.

(2) Upon being assigned an application, ensure that all information has been accurately transferred from the application into the E-Trak record.

(3) Review the application for the following:

1. Completeness - Confirm that the application contains all required information.

2. Valid PTIN - Research IDRS, command code RPVUE.

3. Examination record - Search E-Trak to confirm the applicant passed the SEE.

(4) If any of the above application criteria are not met, perform any additional research that may resolve the issue(s). Also determine if contact with the applicant is necessary (this may involve requesting additional documentation). Follow guidance in IRM 1.25.2.3.6 to obtain missing information. Add any missing information you find to the E-Trak record.

(5) Indicate in E-Trak, by checking Yes or No, whether all application criteria have been met.

1. If the above criteria have been met, reassign the E-Trak record to RPO Suitability for a personal tax compliance check. See IRM 25.20.3 for information about the personal tax compliance checks.

   Exception: Do not reassign the record to RPO Suitability if the applicant does not have an SSN.

2. If any criteria have not been met, the applicant is not eligible for enrollment. Follow instructions for ineligible applicants in IRM 1.25.2.3.3.5.

(1) RPO Suitability will determine if the applicant passes the personal tax compliance and criminal background check.

1. If the applicant passes the personal tax compliance and criminal background check, RPO Suitability will reassign the E-Trak record to EAP&M for processing.

2. If the applicant does not pass the personal tax compliance and criminal background check, RPO Suitability will issue a Denial letter to the applicant and reassign the E-Trak record to EAP&M. Once reassigned, EAP&M will update the E-Trak record to reflect the denial status. The Legal Instrument Examiner (LIE) will take no further action on the application.

(2) Review the applicant information for a finding that may cause the applicant to be unsuitable, as follows:

1. Note if the applicant responded "Yes" to any of the following questions. Also confirm that required documentation is attached.
   
   • Have you been sanctioned by a federal or state licensing authority?
   • Has any application you filed with a court, government department, commission, or agency for admission to practice ever been denied?
   • Have you been convicted of a tax crime or any felony?
   • Have you been permanently enjoined from preparing tax returns, or representing others before the IRS?

2. Search the OPR disciplinary website at https://www.irs.gov/tax-professionals/search-for-disciplined-tax-professionals to determine if the applicant was the subject of prior disciplinary action.

3. Consider any activity found in the E-Trak record that may impact suitability.

(3) If the applicant has self-identified as a former IRS employee, also perform steps in IRM 1.25.2.3.5.

(4) If any of the above steps indicate that the applicant is potentially unsuitable for enrollment, or if the applicant is a former employee, route the application to RPO Suitability following instructions in IRM 1.25.2.3.7.

(5) If the applicant meets the above suitability criteria, and if applicable, the former employee check has been completed by RPO Suitability, then application processing is complete and enrollment can be granted. Generate the certificate and enrollment card as described in IRM 1.25.2.3.3.6.

(1) If any application criteria other than suitability as described in IRM 1.25.2.3.3.4 (2) are not met, update the application status to "Ineligible" in E-Trak and issue Letter 5509, Enrolled Agent (EA) Ineligibility.

(2) The applicant has 30 days to respond to Letter 5509. Monitor the case for the end of the 30-day suspense period.

(3) After the 30-day period has expired:

(4) An EA/ERPA who is ineligible to practice before the IRS due to a disciplinary sanction must meet all enrollment requirements before eligibility can be restored.

(1) Between October 1 and October 31, check the last digit of the applicant’s SSN to determine if he or she is due for renewal in the upcoming renewal cycle. If so, delay final processing until November 1st to avoid the applicant having to apply for renewal in the upcoming cycle.

(2) Confirm that the enrollment status and cycle are correct in E-Trak.

(3) To generate the cards, take the following actions on the “Enrollment Process Activity” tab in E-Trak:

1. Select "Enrollment Approved" with the current date.

2. Select "Print Enrollment Card" with the current date.

3. Open and print the enrollment card.

(4) Print the enrollment certificate from the EAP&M SharePoint site.

(5) Select "Mailed Enrollment Package" with the current date.

(1) E-Trak generates an Unprocessable Application Report for all renewal applications that cannot be linked to an existing record in E-Trak.

(2) For applications on the report, verify the lack of an E-Trak record by reviewing the Pay.gov record to locate the name and enrollment number and then attempting to locate the record in E-Trak using those same identifiers. The SSN may also be used as an identifier.

(3) Whether or not the E-Trak record is located, continue processing the renewal application according to IRM 1.25.2.3.4.3.

(1) On a daily basis, E-Trak sends an email to the EAP&M manager and System Analyst showing the renewal applications that have been loaded into Pay.gov.

(2) The System Analyst uses this list of electronic renewal applications, plus any incoming paper Forms 8554/Forms 8554-EP, to assign inventory.

(1) LIEs must complete the processing of Form 8554/Form 8554-EP within 60 days of receipt in EAP&M unless a referral to RPO Suitability is required. See IRM 1.25.2.3.7 for criteria requiring a referral to RPO Suitability.

(2) Upon being assigned a renewal application, ensure that all information has been accurately transferred from the application into the E-Trak record.

(3) Verify the following information in E-Trak and update as necessary:

• Name

• Address

• Telephone number(s)

• Email address

• SSN

(4) Review the renewal application for the following criteria:

(5) If all renewal application criteria are met, the renewal process is complete. Generate and print the new enrollment card as described in IRM 1.25.2.3.3.6.

(6) For any unmet renewal application criteria, perform any additional research that may resolve the issue(s). Also determine if contact with the applicant is necessary. This may involve requesting additional documentation. Follow guidance in IRM 1.25.2.3.6 to obtain missing information. Add any missing information you found to the E-Trak record.

(7) After resolving or attempting to resolve all unmet application criteria, indicate whether all application criteria have been met by checking Yes or No in E-Trak.

1. If all the above criteria are met, the renewal process is complete. Generate and print the new enrollment card as described in IRM 1.25.2.3.3.6.

2. If the only unmet criterion is suitability as outlined in IRM 1.25.2.3.3.4 (2), route the application to RPO Suitability following instructions in IRM 1.25.2.3.7. Also route the application to the queue for issuance of a new enrollment card (renewed enrollment cards are issued even if the application requires further review by RPO Suitability).

   Note: If the applicant checked the Suspended or Disbarred status box in Part 1 of the application, do not refer it to RPO Suitability. Instead, refer it to the EAP&M manager, who will contact the applicant to advise that no new enrollment card will be issued until the suspension or disbarment is lifted.

3. If any renewal application criteria other than suitability are not met, no action is required. The applicant will be considered inactive once the renewal period expires and will receive a systemically-generated inactive letter.

(1) During each continuing education (CE) year, which runs from January 1 through December 31, an EA/ERPA must take a minimum of 16 hours of CE, including at least two hours of ethics or professional conduct training. An EA/ERPA must complete at least 72 hours of CE during the three-year enrollment cycle.

(2) EAs/ERPAs who are renewing for the first time are required to take two hours of CE for each month enrolled, including the month of enrollment. This must include at least two hours of ethics training per year.

(3) EAs who retook the SEE at any time since their last renewal are only required to take 16 hours of CE during the last year of the renewal cycle, because passage of the SEE is worth 56 CE hours.

(1) Circular 230 §10.6(i) allows for a waiver of the CE requirement for a given period of time if the EA/ERPA requests the waiver and provides documentation to support the request. A request for waiver must be filed no later than the last day of the renewal application period (January 31 for EAs; June 30 for ERPAs). The authority to approve these requests is delegated to the EAP&M manager.

(2) A waiver may be granted due to:

1. A health condition that prevented compliance with the CE requirements.

2. Extended active military duty.

3. Absence from the United States due to employment or other reasons, provided the individual does not practice before the IRS during such absence.

4. Any other compelling reason, to be determined on a case-by-case basis.

(3) To process a waiver request:

1. Determine if the request is timely.

2. Determine if a related Form 8554/Form 8554-EP has been received and, if so, associate it with the request.

3. Review the reason for requesting a waiver, plus any supporting documentation, and determine if together they justify waiving the CE requirement.

   Note: Supporting documentation such as medical documents or military orders may be requested, if necessary.

4. Use the following table to determine the next actions:

(1) An EA/ERPA may request to be placed into "Inactive Retirement" status by checking the box on Form 8554/Form 8554-EP. Neither EAs nor ERPAs are required to maintain CE while in "Inactive Retirement" status; however, they are still required to complete the renewal application form and pay the renewal fee each cycle they remain in this status. An EA/ERPA in "Inactive Retirement" status is no longer authorized to practice before the IRS.

(2) If an EA/ERPA requests "Inactive Retirement" status, check the OPR website at https://www.irs.gov/tax-professionals/search-for-disciplined-tax-professionals for an active disciplinary investigation.

1. If there is an active disciplinary investigation, refer the request to the EAP&M manager to determine the appropriate resolution.

2. If there is no active disciplinary investigation, change the enrollee’s status to "Inactive Retirement" and send Letter 5512 advising of the change. Do not issue a new enrollment card.

(1) Generally, all cards are generated in bulk on a daily basis throughout the renewal cycle. Cards for practitioners with limited status are generated separately.

(2) Ensure that the enrollment status and cycle are correct in E-Trak.

(3) To generate the cards, take the following actions in the E-Trak Renewal Activity Screens:

1. Select Active status

2. If approving the renewal on March 31 or earlier, enter 04/01/YYYY as the Active status date.

3. If approving the renewal after March 31, enter the current date as the Active status date.

4. Select Print Renewal Enrollment Card and save.

(1) Prepare a memorandum to TIGTA that includes the applicant’s full name, SSN, and the current date. Attach the Form 23 and send the package to the SLIE, who will e-mail it to the designated TIGTA representative.

(2) TIGTA will respond to the SLIE, who will then refer it to RPO Suitability.

1. If the applicant has no prior or current TIGTA investigation, the response will state “no records found” or "no unfavorable information." Note E-Trak with "no negative issue."

2. If the applicant has a prior or current TIGTA investigation, the response will state “requested from Record Center,” "Copy to be Mailed", or "Case Pending." Update E-Trak accordingly.

Note: TIGTA will send a Report of Investigation directly to RPO Suitability.

(1) If the missing information was not located via research, attempt to contact the applicant via telephone or email. When sending an email message, include your name and IRS badge number, but exclude the applicant's personally identifiable information (PII) from both the subject line and body of the email.

(2) Wait two business days for the applicant to respond. If the applicant does not respond, place a second telephone call or send a second email message.

(3) Wait three additional business days for the applicant to respond. If the applicant does not respond, follow instructions in IRM 1.25.2.3.6.2 to issue a written request.

(4) Save any new documentation from the applicant in .pdf format and upload to E-Trak along with any related notations.

(5) Update E-Trak as necessary.

(1) If there is no response to the attempted telephone or email contacts:

1. Send Letter 5499, Missing Information, with Form 15115 to the applicant.

2. Update E-Trak.

3. Suspend the case pending a response from the applicant.

(2) If the missing information is proof of CE, then the applicant has 60 days from the date of the letter to respond. For all other missing information, the applicant has 14 days from the date of the letter to respond.

(3) If a response is received timely, attach the correspondence to the application, scan and upload it to E-Trak, and continue with processing.

(4) If a response is not received timely, consider the applicant to be ineligible. To complete processing, follow instructions in IRM 1.25.2.3.3.5 for new enrollments or in IRM 1.25.2.3.4.3 for renewals.

(1) When RPO Suitability has completed work on a referred application, they will notify EAP&M of the final determination.

(2) If enrollment is granted, complete the enrollment or renewal process in E-Trak. If an enrollment card has not yet been issued, route the application to the queue for issuance of a new enrollment card.

(3) If enrollment is denied, RPO Suitability will complete all necessary actions.

(1) Customers expect timely, accurate and professional service. The way employees handle a call affects the way customers perceive the IRS; it is vital that each call be managed pleasantly, accurately, and efficiently.

(2) When answering the Helpline:

1. Address the caller by title and last name (Mr. Jones or Ms. Smith). Use courteous phrases such as "Thank you, Mr. Jones", "Thank you for holding" or other appropriate expressions.

2. Listen attentively and show a willingness to resolve the problem.

3. Allow the caller to finish his or her question or statement. Apologize for any interruptions or misunderstandings.

4. Avoid all distractions when handling a call.

(1) Greet the caller immediately, stating the name of the department, your title (e.g., Mr., Mrs., Ms., or Miss), your last name and your ID number.

(2) Authenticate the caller’s identity, when applicable, according to IRM 1.25.2.3.9.3.

(3) Listen carefully to the caller’s questions and/or concerns.

(4) Apologize for any clear or certain IRS error. Ask pertinent questions and pay close attention to the responses; this will help determine exactly how to assist the caller. Paraphrase the caller’s statements, if needed, to ensure you have identified the issue.

(5) Research E-Trak and other applicable systems to determine the best resolution. Address all of the caller’s questions and issues to avoid multiple calls back to the Helpline. This includes issues that are not raised by the caller but are evident from looking at the E-Trak record.

(6) When it is necessary to put a caller on hold, ask permission first, and wait for a response. Always use the Hold button, not the Mute button, when placing a caller on hold. Do not keep the caller on hold for more than three minutes without checking back with the caller and providing a status of the call.

(7) Provide the caller with a suitable answer or resolution and advise the caller of any actions he or she must take to help resolve the problem.

(8) If the caller requests to speak with a manager, state that the manager will call back within 24 hours and then notify the manager.

(9) To indicate closure, ask the caller if all questions and needs have been addressed.

(10) If accessing the caller’s E-Trak record, enter notes about the call in the E-Trak case history, including the issue(s), answers provided, and any actions taken.

(1) Authentication is the process of verifying the identity of the caller. A caller must provide certain data before you can disclose sensitive information such as PII or the status of an enrollment application. General disclosure information is located in IRM 11.3, Disclosure of Official Information.

(2) Before accessing and releasing information from E-Trak, IDRS or other systems containing sensitive information, ask the caller for the following identifying data and compare it to what is in the E-Trak record:

1. Identification Number- Acceptable identification numbers are Enrollment number, SSN, or PTIN

2. Full name

3. Address

(3) If unable to provide the correct address, ask the caller for one of the following identifying data and compare it to what is in the E-Trak record:

1. Date of Birth

2. An acceptable identification number which was not previously provided. See above, IRM 1.25.2.3.9.3(2)(a).

(1) EAP&M frequently receives phone calls from EAs/ERPAs requesting information about their accounts or general information about the enrollment program. Third parties also call to inquire about the enrollment status of a specific individual.

(2) For a list of common call topics and how to respond to each, refer to Exhibit 1.25.2-3.

(1) If a caller’s question or concern is not within the EAP&M subject matter, do not try to provide information. Instead, refer the caller to the appropriate IRS function, or to IRS.gov for general information. The website https://www.irs.gov/tax-professionals contains information and points of contact for most common tax practitioner topics, such as PTINs, continuing education, testing and e-Services, that the LIE should access to provide the relevant information.

(2) When referring a caller to another office, always provide that office’s phone number and hours of operation.

(1) Wrap time is the time used by an employee to finish work related to a call after the call has been disconnected. While in wrap time, the employee is unavailable to take another call.

(2) Attempt to complete all actions related to a call, including entering account history notes, before the call is disconnected. Wrap time should be minimal except in rare instances, such as when the caller is unable to stay on the line or the call prematurely disconnects.