Form 23-EP (Rev. 4-2013)
Page 3
Instructions:
• You must take and pass the EPRA-SEE before you can apply.
You may register for the examination at www.erpaexam.org.
Former IRS Employees:
Please Note: your eligibility to practice may be limited based
upon your work experience.
You may request a waiver to take the ERPA-SEE through the
submission of an application within three (3) years from the date
of your separation with the Internal Revenue Service (IRS).
Please check the box at the top of the form which indicates you
are requesting a waiver from taking the ERPA-SEE. See Circular
230 Section 10.4(d) for more information. To gain full enrollment
status you must take and pass the ERPA-SEE before you can
apply. You may register for the examination at
www.erpaexam.org.
What if I don't have a Social Security
Number?
If you are living and working in the United States (US), you are
required to have a Social Security Number (SSN). If you are
working outside of the US and you do not have an SSN or an
ITIN, check the box on line 1.
Electronic Application and Payments:
You can pay electronically by visiting www.pay.gov.
Where to send this form:
You can use overnight mail or regular mail to send us this form.
If you want to use regular mail:
U.S. Treasury/Enrollment
PO Box 301510
Los Angeles, CA 90030-1510
If you want to use overnight mail:
Internal Revenue Service
Attn: Box 301510
19220 Normandie Ave. Ste. B
Torrance, CA. 90502
How long will it take to process your
application for enrollment?
It generally takes about 60 days to process applications. Your
enrollment status is not effective until we approve your request.
You are not authorized to practice before the IRS as an ERPA
until enrollment has been granted.
Who do I call if I have questions?
Please allow 60 days for processing before calling to check on
the status of your application. To check on the status of your
application, you may call 1-313-234-1280.
Privacy Act and Paperwork Reduction Act Notice. Section
330 of title 31 of the United States Code authorizes us to collect
this information. We ask for this information to administer the
program of enrollment to practice before the IRS. Applying for
renewal of enrollment is voluntary; however, if you apply you
must provide the information requested on this form. Failure to
provide this information may delay or prevent processing your
application; providing false or fraudulent information may
subject you to penalties. Generally, this information is
confidential pursuant to the Privacy Act. However, certain
disclosures are authorized under the Act, including disclosure
to: the Department of Justice, and courts and other adjudicative
bodies, with respect to civil or criminal proceedings; public
authorities and professional organizations for their use in
connection with employment, licensing, disciplinary, regulatory,
and enforcement responsibilities; contractors as needed to
perform the contract; third parties as needed in an investigation;
the general public to assist them in identifying enrolled
individuals; state tax agencies for tax administration purposes;
appropriate persons when the security of information may have
been compromised for their use to prevent, mitigate, or remedy
harm.
You are not required to provide the information requested on
a form that is subject to the requirements of the Paperwork
Reduction Act unless the form displays a valid OMB control
number. Books and records relating to a form or its instructions
should be retained as long as their contents may become
material in the administration of the law. The time needed to
complete and file this form will vary depending on individual
circumstances. The estimated average time is 15 minutes,
including recordkeeping, learning about the law or the form,
preparing the form, and copying and sending the form to the
IRS.
If you have comments concerning the accuracy of this time
estimate or suggestions for making this form simpler, we would
be happy to hear from you. You can write to Office of Enrolled
Agent Policy & Management; P.O. Box 33968; Detroit, MI,
48232. Do not send this form to this address; instead see the
Where to send this form section of the instructions.