Practicing before the Internal Revenue Service (IRS) presents a rewarding career path filled with professional opportunities, yet many prospective applicants find themselves uncertain about where to begin. The journey starts with understanding two critical components: the application process and the significance of background checks.

The Importance of Background Checks

All applicants must undergo rigorous background screening before submitting their practice application. This serves dual purposes: protecting the IRS's integrity while establishing the applicant's professional credibility. Though the process may appear burdensome, it forms the foundation for a successful career by demonstrating trustworthiness to both clients and employers.

Navigating the Special Enrollment Examination

The Special Enrollment Examination (SEE) comprises three sections testing comprehensive knowledge of U.S. tax law. Successful completion indicates mastery of core tax concepts—a significant milestone toward IRS practice eligibility. Candidates who pass all SEE sections may proceed to the application phase.

The Application Process

Qualified applicants must submit Form 23 through Pay.gov accompanied by a $140 fee. Processing typically completes within 60 days, marking a pivotal transition toward professional recognition. Former IRS employees may qualify for SEE exemptions by demonstrating equivalent technical experience through their employment history.

Exemption applicants must still submit Form 23 with supporting documentation including educational credentials, training certificates, and professional licenses. While this streamlined process accelerates qualification, applicants must substantiate their technical expertise to satisfy review requirements.

Processing Timelines and Preparation

Applicants with IRS employment backgrounds should anticipate extended processing periods—typically three months or longer. Early submission remains the most effective strategy for minimizing delays. Meticulous preparation of application materials ensures efficient review and reduces requests for supplemental information.

Step-by-Step Application Guide

• Eligibility Verification: Confirm SEE completion or qualifying IRS employment experience
• Document Preparation: Compile personal information, academic records, and professional credentials
• Form Completion: Accurately complete Form 23 via Pay.gov
• Fee Payment: Submit the $140 application fee electronically
• Application Submission: File all materials and retain submission records
• Status Monitoring: Track progress and promptly respond to reviewer inquiries

Each step represents an essential component of professional development. As future tax practitioners, successful applicants will leverage their expertise to serve individuals and businesses while contributing to the nation's financial ecosystem.

The path to IRS practice requires dedication, but systematic preparation transforms ambition into achievement. Prospective practitioners should maintain awareness of evolving tax regulations while continually developing their professional competencies. With proper preparation, applicants can confidently navigate the qualification process toward meaningful career advancement.