Unexpectedly, I passed a test today. Specifically, part 2 of the enrolled agent certification. What is an enrolled agent?
An enrolled agent is a person who has earned the privilege of representing taxpayers before the Internal Revenue Service by either passing a three-part comprehensive IRS test covering individual and business tax returns, or through experience as a former IRS employee. Enrolled agent status is the highest credential the IRS awards. Individuals who obtain this elite status must adhere to ethical standards and complete 72 hours of continuing education courses every three years.
Enrolled agents, like attorneys and certified public accountants (CPAs), have unlimited practice rights. This means they are unrestricted as to which taxpayers they can represent, what types of tax matters they can handle, and which IRS offices they can represent clients before.
I wasn’t going to go for the test today. I did some studying for it in last December and January this year and stopped until 3 days ago where I studied for 1.5 days. There is no way I can pass the test given how poorly prepared I am. But I thought, heck, I have paid for it, why not familiarise myself with it since I am going to retake it anyway?
Surprise, surprise. I actually passed. 2 more parts of the certification to go. Then I am certified to represent taxpayers before the IRS. That’s kinda cool. Yay.