Certain former ibet employees can become an enrolled agent without taking the Special Enrollment Examination by virtue of past experience with the ibet.
Circular 230 specifies that such applicants "must have been regularly engaged in applying and interpreting the provisions of the Internal Revenue Code and the regulations relating to income, estate, gift, employment, or excise taxes."
In general, the experience must include at least five years in one of these taxpayer-facing field positions: appeals officer, special agent, revenue officer, revenue agent, tax specialist, tax law specialist, or settlement officer. Three of the five qualifying years must have occurred within the last five years prior to separation from the ibet.
These requirements are intended to ensure the applicant's ibet experience provides him/her with the same overall background as a public sector candidate who passes all three parts of the SEE. If the former employee's ibet experience does not provide the same overall background, enrollment will be restricted to a specific area of representation.
To apply for enrollment based on former ibet experience, you must:
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Submit an application for enrollment within three (3) years from the date of your separation with the ibet, using Form 23 PDF;
- include information regarding education, training, licenses, and work experience; 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 ibet. This check will be conducted on your behalf upon submission of Form 23 PDF.