Form 23 - Application For Enrollment To Practice Before The Internal Revenue Service Page 3
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Form 23 (Rev. 4-2012)
Page
Instructions:
Privacy Act and Paperwork Reduction Act Notice. Section
330 of title 31 of the United States Code authorizes us to collect
• You must obtain a PTIN before completing this form.
this information. We ask for this information to administer the
program of enrollment to practice before the IRS. Applying for
• You must take and pass the Special Enrollment Examination
renewal of enrollment is voluntary; however, if you apply you
(SEE) before you can apply. You may register for the
must provide the information requested on this form. Failure to
examination at
provide this information may delay or prevent processing your
Former IRS Employees:
application; providing false or fraudulent information may
subject you to penalties. Generally, this information is
Please Note: Your eligibility to practice may be limited based
confidential pursuant to the Privacy Act. However, certain
upon your work experience.
disclosures are authorized under the Act, including disclosure
You may request a waiver to take the SEE through the
to: the Department of Justice, and courts and other adjudicative
submission of an application within three (3) years from the date
bodies, with respect to civil or criminal proceedings; public
of your separation with the Internal Revenue Service (IRS). Please
authorities and professional organizations for their use in
check the box at the top of the form which indicates you are
connection with employment, licensing, disciplinary, regulatory,
requesting a waiver from taking the SEE. See Circular 230
and enforcement responsibilities; contractors as needed to
Section 10.4(d) for more information. To gain full enrollment
perform the contract; third parties as needed in an investigation;
status you must take and pass the SEE before you can apply.
the general public to assist them in identifying enrolled
You may register for the examination at
individuals; state tax agencies for tax administration purposes;
appropriate persons when the security of information may have
What if I don't have a Social Security
been compromised for their use to prevent, mitigate or remedy
Number?
harm.
You are not required to provide the information requested on
If you are living and working in the United States (U.S.), you are
a form that is subject to the requirements of the Paperwork
required to have a Social Security Number (SSN). If you are
Reduction Act unless the form displays a valid OMB control
working outside of the U.S. and you do not have an SSN or an
number. Books and records relating to a form or its instructions
ITIN check the box on line 1.
should be retained as long as their contents may become
Electronic Application and Payments:
material in the administration of the law. The time needed to
complete and file this form will vary depending on individual
You can pay electronically by visiting
circumstances. The estimated average time is 30 minutes,
including recordkeeping, learning about the law or the form,
Where to send this form:
preparing the form, and copying and sending the form to the
You can use overnight mail or regular mail to send us this form.
IRS.
If you want to use regular mail:
If you have comments concerning the accuracy of this time
estimate or suggestions for making this form simpler, we would
U.S. Treasury/Enrollment
be happy to hear from you. You can write to Office of Enrolled
PO Box 301510
Agent Policy & Management; P.O. Box 33968; Detroit, MI,
Los Angeles, CA 90030-1510
48232. Do not send this form to this address; instead see the
If you want to use overnight mail:
Where to send this form section of the instructions.
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 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 1-313-234-1280.
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