- 1). Take the exam. An enrolled agent must show competence in tax matters by taking a written examination. The test is called the Special Enrollment Examination, or SEE, and is administered by Prometric. As of January 2010, the fee was $101.
A sample SEE test and tutorial is offered on the Prometric site to help you prepare. There are three parts to the test -- Individuals; Businesses; and Representation, Practice and Procedures. You must achieve a passing score on all parts of the SEE. Your test results are available immediately after taking the test. Successful completion of the exam is required to go on to the application phase. - 2). Fill out the application. Fill out Form 23, "Application for Enrollment to Practice Before the Internal Revenue Service," and mail your app to the Office of Professional Responsibility, or OPR. They will perform a background check and review your tax transcript to verify that you have timely filed and paid all federal taxes. The enrollment fee is $125 based on the most current version of Form 23, Rev. October 2008.
- 3). Wait for status update and enrollment card. It will generally take the OPR about 60 days to process your request, and you won't be authorized to practice before the IRS until your request is approved. Generally, it takes approximately 120 days to be issued an enrollment card.
If you are denied, you can file an appeal. Per the IRS: "The Director of the Office of Professional Responsibility must inform the applicant as to the reason(s) for any denial of an application for enrollment. The applicant may, within 30 days after receipt of the notice of denial of enrollment, file a written appeal of the denial of enrollment with the Secretary of the Treasury or his or her delegate. A decision on the appeal will be rendered by the Secretary of the Treasury, or his or her delegate, as soon as practicable."
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