Form 23
(November 2019)
Department of the Treasury
Internal Revenue Service
Application for Enrollment to Practice Before
the Internal Revenue Service
See Instructions on Page 3
OMB Number
1545-0950
Before you file this form, you must:
• Take and pass all three parts of the Special Enrollment Examination
• Obtain a Preparer Tax Identification Number (PTIN)
• Read Circular 230
The $67 application fee is non-refundable.
Check here if you are a former Internal Revenue Service Employee, and enter the date you separated
from the Service .
/ /
For IRS use:
Date Enrolled:
Enrollment Number:
Part 1. Tell Us About Yourself
1 Your Social Security Number
If you do not have an SSN, please check this box.
2 Date of Birth
mm/dd/yyyy
3 Your Full Legal Name
First MI Last
4 Your Current Address
Number Street Suite or Apt. Number
City State Zip Code Country
Your email Address:
Your Telephone Number:
5 Enter your PTIN number issued by the IRS:
6
Do you have an Employer Identification Number (EIN)?
Yes No
If Yes, enter all EINs, business names, and addresses below (attach additional pages, if necessary):
EIN Business Name Business Address
For Privacy Act and Paperwork Reduction Act Notice, see page 3.
Cat. No. 16233B
Form 23 (Rev. 11-2019)
Form 23 (Rev. 11-2019)
Page 2
7 Do you have a Centralized Authorization File (CAF) number? Yes No
If “Yes”, enter all CAF numbers assigned to you (attach additional pages, if necessary):
8
Are you current with your individual and business taxes, including any
corporate and employment tax obligations? If "NO," provide a written
explanation.
Yes No
9 Have you been sanctioned by a federal or state licensing authority?
Yes No
10
Has any application you filed with a court, government department,
commission, or agency for admission to practice ever been denied?
Yes No
11 Have you been convicted of a tax crime or any felony?
Yes No
12
Have you been permanently enjoined from preparing tax returns, or
representing others before the IRS?
Yes No
NOTE: Note should read "If you answer "YES" to question 9, 10, 11, or 12, please provide a written explanation of the
matter, including the date when the matter occurred, and any additional information about the matter you would like
us to consider.
13
Are you a CPA?
Yes No
If “Yes”, enter the states where you are licensed to practice.
14
Are you an Attorney?
Yes No
If “Yes”, enter the states where you are licensed to practice.
Part 2. Sign here
Under penalties of perjury, I declare that I have examined this application, and to the best of my knowledge and belief, it is true, correct, and
complete.
Signature Date
Form 23 (Rev. 11-2019)
Filling out this form:
It is important to answer all questions on the form. Failure to answer any questions or sign the form could result in processing delays.
An intentionally false statement or omission identified with your application is a violation of Circular 230 10.51(a)(4) and 18 U.S.C. 1001
and may be grounds for suspension or disbarment from practice.
Form 23 (Rev. 11-2019)
Page 3
Instructions:
• You must obtain a PTIN before completing this form.
• You must take and pass the Special Enrollment Examination
(SEE) before you can apply. You may register for the
examination at www.Prometric.com/see.
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 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 SEE. See Circular 230
Section 10.4(d) for more information. To gain full enrollment
status you must take and pass the SEE before you can apply.
You may register for the examination at www.Prometric.com/see.
What if I don't have a Social Security
Number?
If you are living and working in the United States (U.S.), you are
required to have a Social Security Number (SSN). If you are
working outside of the U.S. and you do not have an SSN or an
ITIN check the box on line 1.
Electronic Application and Payments
You can renew and pay electronically by visiting
www.pay.gov.
If you are mailing your application:
Enclose a check or money order in the amount of $67 made
payable to the United States Treasury.
Where to send this form:
U.S. Treasury/Enrollment
PO Box 301510
Los Angeles, CA 90030-1510
What do you check when you receive
my form?
As part of the evaluation of your enrollment application, the IRS
may conduct a suitability check that includes a background
check and a review of your personal and business tax
compliance.
How long will it take to process my
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 EA 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 1-855-472-5540.
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.