Enrollment to Become an Enrolled Agent

Form 23 is the application for enrollment. Applicants must undergo a background check prior to enrollment. This includes a review of the applicants tax transcript. Failure to timely file or pay taxes can be grounds for denial of enrollment. We generally process applications within 90 days (for former IRS employees the process may take slightly longer). 

Special Instructions for Former IRS Employee Applying for Enrollment

• Please include any information regarding formal education, training, licenses, and work experience (other than IRS work experience) that would impact on the approval of your application; and
• If you are a former IRS employee, we cannot grant you unlimited enrollment unless your application establishes that your technical experience has provided you with special competence in tax matters sufficient to allow you to successfully pass the Special Enrollment Examination.