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Applying for Enrollment to Practice Before the IRS

IRS regulations require applicants for enrollment to undergo a background check to ensure that they have not engaged in any conduct that would justify the suspension or disbarment of a practitioner from practice before the IRS. Applications are processed in the order in which they are received.

Successful Examination Candidates. If you have passed all three parts of the Special Enrollment Examination, you are ready to apply for enrollment. Go to www.pay.gov to complete Form 23 and pay $30. See Form 23 for additional details.

For successful examination candidates, our goal is to have this process completed within 90 days of receipt of your application.

Former IRS Employees. If you have the required number of years of technical experience in the IRS (see section 10.4(b) of Circular 230), you may apply for enrollment and request SEE waiver

Send us the following:

  • A completed Form 23;
  • 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
  • A check for $30.

See  Form 23 for additional details.

If you are a former IRS employee, the SEE waiver will not 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. The former IRS employee review adds substantially to the processing time. We estimate that the average time to process most applications for enrollment to be 3 months. However, some applications may take significantly longer.

Page Last Reviewed or Updated: 11-May-2016