Enrolled Agent Status

# EA Part 3 — Enrolled Agent Status Exam: IRS Enrolled Agent — Part 3: Representation, Practices and Procedures Exam Format: 100 multiple-choice questions | 3.5 hours | Passing score: 105 (scaled 40–130) | Administered by Prometric; testing window May 1 – Feb 28 (closed Mar 1 – Apr 30) Last Updated: June 2026 --- ## What Is an Enrolled Agent? An Enrolled Agent (EA) is a federally authorized tax practitioner empowered by the US Department of the Treasury to represent taxpayers before the IRS for all federal tax matters, including audits, collections, and appeals. EAs are the only tax professionals explicitly licensed by the federal government to represent taxpayers — attorneys and CPAs receive their authority from state licensing boards. --- ## How to Become an Enrolled Agent ### Path 1: Pass the Special Enrollment Examination (SEE) Three-part exam: - Part 1: Individuals - Part 2: Businesses - Part 3: Representation, Practices & Procedures Passing score: 105 on a 40–130 scaled score. Testing: Each part taken separately at Prometric testing centers. All three parts must be passed within 3 years (2-year window for initial credit; tests passed carry forward). After passing: Submit Form 23 (Application for Enrollment to Practice Before the IRS) within 1 year. ### Path 2: Former IRS Employees Former IRS employees with sufficient experience (5 years in certain positions involving application and interpretation of tax law) may apply for EA status without taking the SEE. Application: Form 23; IRS Commissioner reviews career experience. ---…