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Enrolled Agent Information for Former IRS Employees

You can become an enrolled agent by virtue of past service and technical experience with the IRS that qualifies you for enrollment. This requires that you:

  • Possess the years of past service and technical experience specified in Circular 230;
  • Apply for enrollment using Form 23;* and 
  • Pass a background check to ensure that you have not engaged in any conduct that would justify the suspension or disbarment of an attorney, CPA, or enrolled agent from practice before the IRS. This check will be conducted on your behalf upon submission of Form 23.

*Special Instructions for Former IRS Employees 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.
Page Last Reviewed or Updated: 04-Dec-2013