Enrollment Process and Maintaining Enrollment Flashcards
What is the first way to show expertise in tax matters for IRS enrollment?
Passing the IRS Special Enrollment Exam (SEE) – Applicants must file Form 2587 to register for the exam.
What is the second way to show expertise in tax matters for IRS enrollment?
Experience with the IRS – Applicants with past IRS service and technical experience can apply directly.
What form must applicants complete after qualifying for IRS enrollment?
Form 23, Application for Enrollment to Practice before the IRS.
Where is Form 23 submitted?
Online at pay.gov along with the required payment.
What happens if the IRS enrollment application is denied?
The applicant will receive a notice of denial with an explanation and can appeal within 30 days.
How often must practitioners renew their IRS enrollment?
Every three years.
What determines the renewal period for IRS enrollment?
The last digit of their Social Security Number (SSN) or Employer Identification Number (EIN).
When are renewal applications submitted?
Between November 1 and January 31.
When does renewed enrollment become effective?
On April 1.
What is the annual requirement for maintaining enrollment?
At least 16 hours of Continuing Professional Education (CPE), including 2 hours of ethics.
What is the total CPE requirement over a three-year cycle?
A total of 72 hours of CPE, with the annual hours counting toward this total.
What happens if enrollment occurs mid-cycle regarding CPE?
The CPE requirement is adjusted to 2 hours of CPE per month.
What is a tip for avoiding falling behind in CPE requirements?
Completing 24 hours of CPE each year can help avoid falling behind in year 3.
What qualifies as CPE?
CPE programs must focus on federal taxation, tax-related topics, or ethics and meet IRS standards.
What is the requirement for each contact hour in CPE?
Each contact hour equals 50 minutes of participation. Partial hours are not credited.
