Enrolled agent, CPA and attorney

Three statuses come up constantly in paid tax work. Each comes from a different place, and each carries its own terms under the federal practice rules.

These statuses are listed together, in the order the regulation lists them, with what each one carries stated in its own terms. This centre does not rank them and does not say which one a person should hold.

What the authority says

Several of these rules are written with a scope: they reach certain persons, certain conduct, or certain returns. The scope is part of the rule, so we state who a provision reaches rather than turning it into a rule about everyone.

The Secretary of the Treasury may regulate the practice of representatives of persons before the Department of the Treasury.
Before admitting a representative to practice, the Secretary may require that the representative demonstrate good character, good reputation, necessary qualifications and competency to advise and assist persons in presenting their cases.
The Secretary may suspend or disbar from practice a representative who is incompetent, disreputable, violates the regulations, or with intent to defraud wilfully and knowingly misleads or threatens the person being represented.
An attorney who is not currently under suspension or disbarment from practice before the Internal Revenue Service and who is a member in good standing of the bar of the highest court of any state, possession, territory, commonwealth or the District of Columbia may practice before the Internal Revenue Service.
A certified public accountant who is not currently under suspension or disbarment from practice before the Internal Revenue Service and who is duly qualified to practice as a certified public accountant in any state, possession, territory, commonwealth or the District of Columbia may practice before the Internal Revenue Service.
An individual enrolled as an agent under Part 10 and not currently under suspension or disbarment from practice before the Internal Revenue Service may practice before the Internal Revenue Service.
Enrolled actuaries and enrolled retirement plan agents may practice within the limits stated for those categories.
Each of these categories must file a written declaration of current qualification and of authorization to represent the party.
The Annual Filing Season Program is a voluntary programme under which an unenrolled return preparer may obtain an Annual Filing Season Program Record of Completion by meeting stated continuing education and other requirements and holding a valid PTIN.
For returns prepared and signed after December 31, 2015, limited representation before the Internal Revenue Service is available only to an unenrolled return preparer who holds a Record of Completion for both the year the return was prepared and signed and the year the representation occurs.
Limited representation extends only to the taxpayer whose return the unenrolled preparer prepared and signed.
The Commissioner may grant enrollment as an enrolled agent to an applicant who demonstrates special competence in tax matters by written examination and who has not engaged in conduct that would justify suspension or disbarment.
The Commissioner may grant enrollment to an applicant who has served the Internal Revenue Service in a position requiring the stated technical experience, subject to the conditions in this section.

Every source on this page shows the body that issued it and the date we read it. The text behind this centre was last read on 2026-08-24.

Where this comes from

31 U.S.C. § 330 — Practice before the DepartmentUnited States Code (GPO, govinfo). Read for: The Secretary of the Treasury may regulate the practice of representatives of persons before the Department of the Treasury. Read on 2026-08-16.
31 C.F.R. § 10.3 — Who may practiceElectronic Code of Federal Regulations. Read for: An attorney who is not currently under suspension or disbarment from practice before the Internal Revenue Service and who is a member in good standing of the bar of the highest court of any state, possession, territory, commonwealth or the District of Columbia may practice before the Internal Revenue Service. Read on 2026-08-16.
Revenue Procedure 2014-42 — Annual Filing Season ProgramInternal Revenue Service. Read for: The Annual Filing Season Program is a voluntary programme under which an unenrolled return preparer may obtain an Annual Filing Season Program Record of Completion by meeting stated continuing education and other requirements and holding a valid PTIN. Read on 2026-08-16.
31 C.F.R. § 10.4 — Eligibility to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparerElectronic Code of Federal Regulations. Read for: The Commissioner may grant enrollment as an enrolled agent to an applicant who demonstrates special competence in tax matters by written examination and who has not engaged in conduct that would justify suspension or disbarment. Read on 2026-08-16.

What one fact, on its own, supports

Each line below answers one narrow question: does this fact, standing on its own, support this action under the authority we cite? Where the answer is no, that is not a prohibition. Another fact the same person holds may be the one the authority looks to.

The preparer definition is established for the return

On preparing returns for compensation: supported by the cited authority, subject to the conditions it states. Preparer status is itself the fact of compensated preparation of all or a substantial portion.
On signing a return as the preparer: turns on facts this page cannot supply. A signing preparer bears primary responsibility for overall substantive accuracy; a nonsigning preparer does not sign that return.
On obtaining a preparer identifying number: supported by the cited authority, subject to the conditions it states. The identifying-number requirement attaches to a tax return preparer, and for an individual it is the preparer tax identification number.
On participating in IRS electronic filing: turns on facts this page cannot supply. Requires a firm e-file application and acceptance into the programme.
On transmitting returns electronically: turns on facts this page cannot supply. A provider role, not a consequence of being a preparer.
On representing a taxpayer before the IRS: turns on facts this page cannot supply. Preparing a return is not by itself practice before the Internal Revenue Service. Any representation depends on the person's status and on the limited-practice conditions.
On representing a taxpayer in an examination: turns on facts this page cannot supply. Depends on status and, for limited practice, on the return-prepared-and-signed tether.
On representing a taxpayer in collection: not supported by this fact standing alone, which is not a prohibition. This fact alone establishes nothing about this capability. Another fact the same person holds may.
On representing a taxpayer before Appeals: not supported by this fact standing alone, which is not a prohibition. This fact alone establishes nothing about this capability. Another fact the same person holds may.
On receiving a taxpayer's tax information from the IRS: turns on facts this page cannot supply. Depends on a valid authorization from the taxpayer.
On supervising other preparers: not supported by this fact standing alone, which is not a prohibition. This fact alone establishes nothing about this capability. Another fact the same person holds may.

Enrolled agent status

On preparing returns for compensation: turns on facts this page cannot supply. The credential neither requires nor prevents preparing returns. Preparing for compensation is decided on the ordinary conduct tests.
On signing a return as the preparer: turns on facts this page cannot supply. Signing follows from being the preparer with primary responsibility for overall substantive accuracy on that return.
On obtaining a preparer identifying number: supported by the cited authority, subject to the conditions it states. An individual authorized to render services under 31 U.S.C. § 330 may obtain the identifying number, and must have it to prepare returns for compensation.
On participating in IRS electronic filing: turns on facts this page cannot supply. Programme participation requires a firm e-file application and acceptance. No credential supplies it.
On transmitting returns electronically: turns on facts this page cannot supply. Transmitting is a provider role a firm selects in the programme.
On representing a taxpayer before the IRS: supported by the cited authority, subject to the conditions it states. An enrolled agent may practice before the Internal Revenue Service on the conditions § 10.3 states. A valid taxpayer authorization is separately required.
On representing a taxpayer in an examination: supported by the cited authority, subject to the conditions it states. Within unlimited practice, subject to a valid authorization and the practice rules.
On representing a taxpayer in collection: supported by the cited authority, subject to the conditions it states. Within unlimited practice, subject to a valid authorization and the practice rules.
On representing a taxpayer before Appeals: supported by the cited authority, subject to the conditions it states. Within unlimited practice, subject to a valid authorization and the practice rules.
On receiving a taxpayer's tax information from the IRS: turns on facts this page cannot supply. Receiving confidential information depends on a valid authorization from the taxpayer, not on status.
On supervising other preparers: turns on facts this page cannot supply. Supervision duties attach to a person with principal authority over a Part 10 practice, and reliance on another's work product carries its own diligence conditions.

Certified public accountant licence

On preparing returns for compensation: turns on facts this page cannot supply. The credential neither requires nor prevents preparing returns. Preparing for compensation is decided on the ordinary conduct tests.
On signing a return as the preparer: turns on facts this page cannot supply. Signing follows from being the preparer with primary responsibility for overall substantive accuracy on that return.
On obtaining a preparer identifying number: supported by the cited authority, subject to the conditions it states. An individual authorized to render services under 31 U.S.C. § 330 may obtain the identifying number, and must have it to prepare returns for compensation.
On participating in IRS electronic filing: turns on facts this page cannot supply. Programme participation requires a firm e-file application and acceptance. No credential supplies it.
On transmitting returns electronically: turns on facts this page cannot supply. Transmitting is a provider role a firm selects in the programme.
On representing a taxpayer before the IRS: supported by the cited authority, subject to the conditions it states. A certified public accountant may practice before the Internal Revenue Service on the conditions § 10.3 states. A valid taxpayer authorization is separately required.
On representing a taxpayer in an examination: supported by the cited authority, subject to the conditions it states. Within unlimited practice, subject to a valid authorization and the practice rules.
On representing a taxpayer in collection: supported by the cited authority, subject to the conditions it states. Within unlimited practice, subject to a valid authorization and the practice rules.
On representing a taxpayer before Appeals: supported by the cited authority, subject to the conditions it states. Within unlimited practice, subject to a valid authorization and the practice rules.
On receiving a taxpayer's tax information from the IRS: turns on facts this page cannot supply. Receiving confidential information depends on a valid authorization from the taxpayer, not on status.
On supervising other preparers: turns on facts this page cannot supply. Supervision duties attach to a person with principal authority over a Part 10 practice, and reliance on another's work product carries its own diligence conditions.

Bar admission as an attorney

On preparing returns for compensation: turns on facts this page cannot supply. The credential neither requires nor prevents preparing returns. Preparing for compensation is decided on the ordinary conduct tests.
On signing a return as the preparer: turns on facts this page cannot supply. Signing follows from being the preparer with primary responsibility for overall substantive accuracy on that return.
On obtaining a preparer identifying number: supported by the cited authority, subject to the conditions it states. An individual authorized to render services under 31 U.S.C. § 330 may obtain the identifying number, and must have it to prepare returns for compensation.
On participating in IRS electronic filing: turns on facts this page cannot supply. Programme participation requires a firm e-file application and acceptance. No credential supplies it.
On transmitting returns electronically: turns on facts this page cannot supply. Transmitting is a provider role a firm selects in the programme.
On representing a taxpayer before the IRS: supported by the cited authority, subject to the conditions it states. An attorney may practice before the Internal Revenue Service on the conditions § 10.3 states. A valid taxpayer authorization is separately required.
On representing a taxpayer in an examination: supported by the cited authority, subject to the conditions it states. Within unlimited practice, subject to a valid authorization and the practice rules.
On representing a taxpayer in collection: supported by the cited authority, subject to the conditions it states. Within unlimited practice, subject to a valid authorization and the practice rules.
On representing a taxpayer before Appeals: supported by the cited authority, subject to the conditions it states. Within unlimited practice, subject to a valid authorization and the practice rules.
On receiving a taxpayer's tax information from the IRS: turns on facts this page cannot supply. Receiving confidential information depends on a valid authorization from the taxpayer, not on status.
On supervising other preparers: turns on facts this page cannot supply. Supervision duties attach to a person with principal authority over a Part 10 practice, and reliance on another's work product carries its own diligence conditions.

Annual Filing Season Program record of completion

On preparing returns for compensation: turns on facts this page cannot supply. Decided by the ordinary conduct tests, as for anyone else.
On signing a return as the preparer: turns on facts this page cannot supply. Follows from primary responsibility for the return's overall substantive accuracy.
On obtaining a preparer identifying number: supported by the cited authority, subject to the conditions it states. A valid PTIN is required to prepare for compensation and is a programme condition.
On participating in IRS electronic filing: turns on facts this page cannot supply. Requires a firm e-file application and acceptance.
On transmitting returns electronically: turns on facts this page cannot supply. A provider role a firm selects.
On representing a taxpayer before the IRS: supported only within the limits the authority states. Limited representation only: the taxpayer whose return the preparer prepared and signed, with a Record of Completion for both the preparation year and the representation year.
On representing a taxpayer in an examination: supported only within the limits the authority states. Before revenue agents, customer service representatives and similar employees including the Taxpayer Advocate Service, for a return the preparer prepared and signed.
On representing a taxpayer in collection: not supported by this fact standing alone, which is not a prohibition. Limited representation does not extend to collection matters.
On representing a taxpayer before Appeals: not supported by this fact standing alone, which is not a prohibition. Limited representation does not extend to Appeals.
On receiving a taxpayer's tax information from the IRS: turns on facts this page cannot supply. Depends on a valid authorization from the taxpayer.
On supervising other preparers: not supported by this fact standing alone, which is not a prohibition. This fact alone establishes nothing about this capability. Another fact the same person holds may.

Preparing returns without one of the named statuses

On preparing returns for compensation: turns on facts this page cannot supply. Not holding a credential neither permits nor prevents preparing returns; the conduct tests decide.
On signing a return as the preparer: turns on facts this page cannot supply. Follows from primary responsibility for the return's overall substantive accuracy.
On obtaining a preparer identifying number: supported by the cited authority, subject to the conditions it states. The identifying-number requirement does not depend on holding a credential.
On participating in IRS electronic filing: turns on facts this page cannot supply. Requires a firm e-file application and acceptance.
On transmitting returns electronically: turns on facts this page cannot supply. A provider role a firm selects.
On representing a taxpayer before the IRS: turns on facts this page cannot supply. Neither unrestricted nor automatically nothing. For returns prepared and signed after 31 December 2015 limited representation requires a Record of Completion for the relevant years.
On representing a taxpayer in an examination: turns on facts this page cannot supply. Turns on the Record of Completion condition and the return-prepared-and-signed tether.
On representing a taxpayer in collection: not supported by this fact standing alone, which is not a prohibition. Limited representation, where available at all, does not reach collection matters.
On representing a taxpayer before Appeals: not supported by this fact standing alone, which is not a prohibition. Limited representation, where available at all, does not reach Appeals.
On receiving a taxpayer's tax information from the IRS: turns on facts this page cannot supply. Depends on a valid authorization from the taxpayer.
On supervising other preparers: not supported by this fact standing alone, which is not a prohibition. This fact alone establishes nothing about this capability. Another fact the same person holds may.

Holding a preparer identifying number

On preparing returns for compensation: turns on facts this page cannot supply. Holding the number is a requirement for compensated preparation, not a determination that the person prepares returns.
On signing a return as the preparer: turns on facts this page cannot supply. Decided by responsibility for the return, not by holding a number.
On obtaining a preparer identifying number: supported by the cited authority, subject to the conditions it states. Trivially: the number is held.
On participating in IRS electronic filing: not supported by this fact standing alone, which is not a prohibition. Programme participation comes from an accepted firm e-file application and a separate firm-level identifier.
On transmitting returns electronically: not supported by this fact standing alone, which is not a prohibition. Transmitting is a provider role in the e-file programme.
On representing a taxpayer before the IRS: not supported by this fact standing alone, which is not a prohibition. Holding an identifying number is not one of the categories § 10.3 lists.
On representing a taxpayer in an examination: not supported by this fact standing alone, which is not a prohibition. Holding an identifying number is not a basis for practice.
On representing a taxpayer in collection: not supported by this fact standing alone, which is not a prohibition. Holding an identifying number is not a basis for practice.
On representing a taxpayer before Appeals: not supported by this fact standing alone, which is not a prohibition. Holding an identifying number is not a basis for practice.
On receiving a taxpayer's tax information from the IRS: not supported by this fact standing alone, which is not a prohibition. Access to confidential information comes from a taxpayer authorization.
On supervising other preparers: not supported by this fact standing alone, which is not a prohibition. The identifying number establishes nothing beyond identification. It is not a credential and confers no authority.

The firm holds an electronic filing identification number

On preparing returns for compensation: turns on facts this page cannot supply. Preparation is conduct under the Code, decided independently of the programme.
On signing a return as the preparer: not supported by this fact standing alone, which is not a prohibition. Programme participation is a firm-level fact about e-file. It establishes nothing about legal authority.
On obtaining a preparer identifying number: turns on facts this page cannot supply. The individual identifying-number requirement turns on whether an individual prepares returns for compensation.
On participating in IRS electronic filing: supported by the cited authority, subject to the conditions it states. The identifier is assigned to a firm accepted into IRS e-file, which is what participation means.
On transmitting returns electronically: turns on facts this page cannot supply. Transmitting is a separate provider option. A provider may originate submissions without transmitting them itself.
On representing a taxpayer before the IRS: not supported by this fact standing alone, which is not a prohibition. Programme participation is not one of the categories § 10.3 lists.
On representing a taxpayer in an examination: not supported by this fact standing alone, which is not a prohibition. Programme participation is not a basis for practice.
On representing a taxpayer in collection: not supported by this fact standing alone, which is not a prohibition. Programme participation is not a basis for practice.
On representing a taxpayer before Appeals: not supported by this fact standing alone, which is not a prohibition. Programme participation is not a basis for practice.
On receiving a taxpayer's tax information from the IRS: not supported by this fact standing alone, which is not a prohibition. Programme participation is a firm-level fact about e-file. It establishes nothing about legal authority.
On supervising other preparers: not supported by this fact standing alone, which is not a prohibition. Programme participation is a firm-level fact about e-file. It establishes nothing about legal authority.

The firm acts as the electronic return originator

On preparing returns for compensation: turns on facts this page cannot supply. Whether the same person also prepares returns is a separate question of conduct.
On signing a return as the preparer: not supported by this fact standing alone, which is not a prohibition. A provider role in the e-file programme. It establishes nothing about legal authority.
On obtaining a preparer identifying number: not supported by this fact standing alone, which is not a prohibition. A provider role in the e-file programme. It establishes nothing about legal authority.
On participating in IRS electronic filing: supported by the cited authority, subject to the conditions it states. Originating the electronic submission of returns is a provider role in the programme.
On transmitting returns electronically: turns on facts this page cannot supply. Originating and transmitting are different provider roles. An originator may use a transmitter.
On representing a taxpayer before the IRS: not supported by this fact standing alone, which is not a prohibition. A provider role is not one of the categories § 10.3 lists.
On representing a taxpayer in an examination: not supported by this fact standing alone, which is not a prohibition. A provider role is not a basis for practice.
On representing a taxpayer in collection: not supported by this fact standing alone, which is not a prohibition. A provider role is not a basis for practice.
On representing a taxpayer before Appeals: not supported by this fact standing alone, which is not a prohibition. A provider role is not a basis for practice.
On receiving a taxpayer's tax information from the IRS: not supported by this fact standing alone, which is not a prohibition. A provider role in the e-file programme. It establishes nothing about legal authority.
On supervising other preparers: not supported by this fact standing alone, which is not a prohibition. A provider role in the e-file programme. It establishes nothing about legal authority.

Bookkeeping or accounting work only

On preparing returns for compensation: turns on facts this page cannot supply. The title neither permits nor prevents preparing a return. What decides it is whether the person prepared all or a substantial portion for compensation.
On signing a return as the preparer: turns on facts this page cannot supply. Decided by responsibility for the return, not by the title.
On obtaining a preparer identifying number: turns on facts this page cannot supply. The requirement follows compensated preparation. Bookkeeping that is not return preparation does not trigger it, and bookkeeping plus return preparation does.
On participating in IRS electronic filing: turns on facts this page cannot supply. Requires a firm e-file application and acceptance.
On transmitting returns electronically: not supported by this fact standing alone, which is not a prohibition. A job title with no federal tax definition establishes nothing in either direction.
On representing a taxpayer before the IRS: not supported by this fact standing alone, which is not a prohibition. The title is not one of the categories § 10.3 lists. A person holding that title who also holds a listed status is covered by that other row.
On representing a taxpayer in an examination: not supported by this fact standing alone, which is not a prohibition. The title is not a basis for practice.
On representing a taxpayer in collection: not supported by this fact standing alone, which is not a prohibition. The title is not a basis for practice.
On representing a taxpayer before Appeals: not supported by this fact standing alone, which is not a prohibition. The title is not a basis for practice.
On receiving a taxpayer's tax information from the IRS: turns on facts this page cannot supply. A taxpayer may authorize any designated person to inspect or receive information, which is not representation.
On supervising other preparers: not supported by this fact standing alone, which is not a prohibition. A job title with no federal tax definition establishes nothing in either direction.

Owning the firm

On preparing returns for compensation: turns on facts this page cannot supply. A person who employs others to prepare for compensation can fall within the preparer definition on the statutory terms.
On signing a return as the preparer: not supported by this fact standing alone, which is not a prohibition. Ownership or management is not itself a status under Part 10 and establishes nothing about personal authority.
On obtaining a preparer identifying number: turns on facts this page cannot supply. Turns on whether the individual prepares returns for compensation.
On participating in IRS electronic filing: turns on facts this page cannot supply. The firm applies; acceptance decides participation.
On transmitting returns electronically: turns on facts this page cannot supply. A provider role the firm selects.
On representing a taxpayer before the IRS: not supported by this fact standing alone, which is not a prohibition. Ownership is not one of the categories § 10.3 lists.
On representing a taxpayer in an examination: not supported by this fact standing alone, which is not a prohibition. Ownership is not a basis for practice.
On representing a taxpayer in collection: not supported by this fact standing alone, which is not a prohibition. Ownership is not a basis for practice.
On representing a taxpayer before Appeals: not supported by this fact standing alone, which is not a prohibition. Ownership is not a basis for practice.
On receiving a taxpayer's tax information from the IRS: not supported by this fact standing alone, which is not a prohibition. Ownership or management is not itself a status under Part 10 and establishes nothing about personal authority.
On supervising other preparers: turns on facts this page cannot supply. An individual subject to Part 10 with principal authority over the firm's practice must take reasonable steps to ensure adequate compliance procedures. Whether a particular owner is such an individual is a facts question.

Nothing stated about the facts

On preparing returns for compensation: no authority registered, so nothing is stated. No facts supplied. The matrix fails closed rather than guessing.
On signing a return as the preparer: no authority registered, so nothing is stated. No facts supplied. The matrix fails closed rather than guessing.
On obtaining a preparer identifying number: no authority registered, so nothing is stated. No facts supplied. The matrix fails closed rather than guessing.
On participating in IRS electronic filing: no authority registered, so nothing is stated. No facts supplied. The matrix fails closed rather than guessing.
On transmitting returns electronically: no authority registered, so nothing is stated. No facts supplied. The matrix fails closed rather than guessing.
On representing a taxpayer before the IRS: no authority registered, so nothing is stated. No facts supplied. The matrix fails closed rather than guessing.
On representing a taxpayer in an examination: no authority registered, so nothing is stated. No facts supplied. The matrix fails closed rather than guessing.
On representing a taxpayer in collection: no authority registered, so nothing is stated. No facts supplied. The matrix fails closed rather than guessing.
On representing a taxpayer before Appeals: no authority registered, so nothing is stated. No facts supplied. The matrix fails closed rather than guessing.
On receiving a taxpayer's tax information from the IRS: no authority registered, so nothing is stated. No facts supplied. The matrix fails closed rather than guessing.
On supervising other preparers: no authority registered, so nothing is stated. No facts supplied. The matrix fails closed rather than guessing.

Each line above is one of the 11 actions this centre tracks, read against one fact at a time.

Where this comes from

26 U.S.C. § 7701(a)(36) — Tax return preparerUnited States Code (GPO, govinfo). Read for: A tax return preparer is a person who prepares for compensation, or who employs one or more persons to prepare for compensation, all or a substantial portion of any return of tax or claim for refund. Read on 2026-08-16.
26 C.F.R. § 301.7701-15 — Tax return preparerElectronic Code of Federal Regulations. Read for: A signing tax return preparer is the individual who has the primary responsibility for the overall substantive accuracy of the preparation of a return or claim for refund. Read on 2026-08-16.
26 U.S.C. § 6109 — Identifying numbersUnited States Code (GPO, govinfo). Read for: Any return or claim for refund prepared by a tax return preparer shall bear an identifying number of the preparer, as the Secretary prescribes, for securing proper identification of the preparer. Read on 2026-08-16.
26 C.F.R. § 1.6109-2 — Tax return preparers furnishing identifying numbersElectronic Code of Federal Regulations. Read for: Each return of tax or claim for refund prepared by one or more tax return preparers must include the identifying number of the preparer required by the regulations to sign the return or claim. Read on 2026-08-16.
Publication 3112 — IRS e-file Application and ParticipationInternal Revenue Service. Read for: A firm becomes an Authorized IRS e-file Provider by submitting an e-file application and being accepted to participate in IRS e-file. Read on 2026-08-16.
31 C.F.R. § 10.3 — Who may practiceElectronic Code of Federal Regulations. Read for: An attorney who is not currently under suspension or disbarment from practice before the Internal Revenue Service and who is a member in good standing of the bar of the highest court of any state, possession, territory, commonwealth or the District of Columbia may practice before the Internal Revenue Service. Read on 2026-08-16.
31 C.F.R. § 10.7 — Representing oneself; participating in rulemaking; limited practice; special appearances; and return preparationElectronic Code of Federal Regulations. Read for: An individual may appear on his or her own behalf before the Internal Revenue Service. Read on 2026-08-16.
Revenue Procedure 2014-42 — Annual Filing Season ProgramInternal Revenue Service. Read for: The Annual Filing Season Program is a voluntary programme under which an unenrolled return preparer may obtain an Annual Filing Season Program Record of Completion by meeting stated continuing education and other requirements and holding a valid PTIN. Read on 2026-08-16.
Instructions for Form 8821, Tax Information AuthorizationInternal Revenue Service. Read for: Form 8821 authorizes any individual, corporation, firm, organization or partnership designated by the taxpayer to inspect or receive the taxpayer's confidential information for the type of tax and the periods listed. Read on 2026-08-16.
31 C.F.R. § 10.4 — Eligibility to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparerElectronic Code of Federal Regulations. Read for: The Commissioner may grant enrollment as an enrolled agent to an applicant who demonstrates special competence in tax matters by written examination and who has not engaged in conduct that would justify suspension or disbarment. Read on 2026-08-16.
Understanding Tax Return Preparer Credentials and QualificationsInternal Revenue Service. Read for: Enrolled agents, certified public accountants and attorneys have unlimited representation rights before the Internal Revenue Service and may represent clients on any matter including audits, payment and collection issues and appeals. Read on 2026-08-16.
Instructions for Form 2848, Power of Attorney and Declaration of RepresentativeInternal Revenue Service. Read for: Form 2848 is used to authorize an individual to represent the taxpayer before the Internal Revenue Service, and the individual authorized must be a person eligible to practice before the Internal Revenue Service. Read on 2026-08-16.
31 C.F.R. § 10.36 — Procedures to ensure complianceElectronic Code of Federal Regulations. Read for: Any individual subject to Part 10 who has or shares principal authority and responsibility for overseeing a firm's practice governed by Part 10 must take reasonable steps to ensure the firm has adequate procedures in place for purposes of complying with Part 10. Read on 2026-08-16.
31 C.F.R. § 10.22 — Diligence as to accuracyElectronic Code of Federal Regulations. Read for: A practitioner must exercise due diligence in preparing or assisting in the preparation of, approving and filing tax returns, documents, affidavits and other papers relating to Internal Revenue Service matters. Read on 2026-08-16.
Become an Authorized e-file ProviderInternal Revenue Service. Read for: Becoming an Authorized IRS e-file Provider requires creating an account, submitting an application and passing a suitability check. Read on 2026-08-16.

What we are not saying here

Nothing on this page should be read as saying Authorises the regulations; the operative eligibility rules are in 31 C.F.R. Part 10.; Says nothing about who must obtain a PTIN or an EFIN.; Lists categories of persons eligible to practice. It does not rank them and creates no hierarchy among attorneys, CPAs and enrolled agents.; Eligibility is not authorization: a valid authorization from the taxpayer is separately required.; Does not address who prepares returns or who obtains identifiers.; The Record of Completion is not a credential and is not enrollment.; It grants nothing unrestricted, and the forums it reaches are stated in IRS representation guidance rather than in this document alone.; Enrollment is a federal authorization to practice. It is not a state licence and is not an accounting or legal credential.; Says nothing about return preparation obligations or identifiers.; A role a person describes for themselves selects which authority is relevant. It does not decide what that authority permits, so we stop at the condition..

Where to go next

Whether the preparer definition reaches what I didConduct and compensation, in the order the text asks about them.
What a preparer identifying number isWhen the Code requires it, and what holding one does not settle.
How electronic filing participation worksA firm-level programme with a firm-level identifier.
Who may deal with the IRS for a taxpayerEligibility and authorization are two separate requirements.
Whether the practice rules reach mePart 10 is written with a scope, and the scope is part of the rule.
How IRS discipline works, and how to check itThe three sanctions, the process behind them, and what a published record does and does not say.
What due diligence requiresThe professional standard and the statutory requirement are not one rule.
What each preparer penalty reachesTrigger, standard and defence, stated separately for each one.
When client information may be disclosed or usedDefined terms, consent, and the exceptions the rules state.
Where bookkeeping ends and preparation beginsWhat the federal definitions look at, which is not the job title.
How this centre works and where it stopsThe limits we hold ourselves to, including the state boundary.
The authority behind all of itEvery source, what it was read for, and the date it was read.

This is general education for people who work in tax, not legal or tax advice, and not a determination about anyone's status or obligations. Rules change and facts matter. For a decision about your own situation or your own practice, take advice from a licensed professional.