10.5—Application for enrollment as an enrolled agent or enrolled retirement plan agent.
(a) Form; address.
An applicant for
enrollment as an enrolled agent or enrolled retirement
plan agent must apply as required by forms or
procedures established and published by the Office of
Professional Responsibility, including proper
execution of required forms under oath or affirmation.
The address on the application will be the address
under which a successful applicant is enrolled and is
the address to which all correspondence concerning
enrollment will be sent.
(b) Fee.
A reasonable nonrefundable fee
will be charged for each application for enrollment as
an enrolled agent filed with the Director of the
Office of Professional Responsibility in accordance
with 26 CFR 300.5. A reasonable nonrefundable fee will
be charged for each application for enrollment as an
enrolled retirement plan agent filed with the Director
of the Office of Professional Responsibility.
(c)
Additional information;
examination. The Director of the Office of
Professional Responsibility, as a condition to
consideration of an application for enrollment, may
require the applicant to file additional information
and to submit to any written or oral examination under
oath or otherwise. The Director of the Office of
Professional Responsibility will, on written request
filed by an applicant, afford such applicant the
opportunity to be heard with respect to his or her
application for enrollment.
(d) Temporary recognition.
On receipt
of a properly executed application, the Director of
the Office of Professional Responsibility may grant
the applicant temporary recognition to practice
pending a determination as to whether enrollment to
practice should be granted. Temporary recognition will
be granted only in unusual circumstances and it will
not be granted, in any circumstance, if the
application is not regular on its face, if the
information stated in the application, if true, is not
sufficient to warrant enrollment to practice, or if
there is any information before the Director of the
Office of Professional Responsibility indicating that
the statements in the application are untrue or that
the applicant would not otherwise qualify for
enrollment. Issuance of temporary recognition does not
constitute enrollment to practice or a finding of
eligibility for enrollment, and the temporary
recognition may be withdrawn at any time by the
Director of the Office of Professional
Responsibility.
(e) Appeal from denial of application.
The Director of the Office of Professional
Responsibility must inform the applicant as to the
reason(s) for any denial of an application for
enrollment. The applicant may, within 30 days after
receipt of the notice of denial of enrollment, file a
written appeal of the denial of enrollment with the
Secretary of the Treasury or his or her delegate. A
decision on the appeal will be rendered by the
Secretary of the Treasury, or his or her delegate, as
soon as practicable.
(f) Effective/applicability date.
This
section is applicable to enrollment applications
received on or after September 26, 2007.
Code of Federal Regulations
[T.D. 9011, 67 FR 48765, July 26, 2002, as amended
by T.D. 9359,72 FR 54544, 54546, Sept. 26,
2007]
Code of Federal Regulations
Effective Date Note:
At 76 FR 32302, June 3, 2011, § 10.5 was revised,
effective Aug. 2, 2011. For the convenience of the
user, the revised text is set forth as follows:
§ 10.5
Application to become an enrolled agent,
enrolled retirement plan agent, or registered tax
return preparer.
(a) Form; address. An applicant
to become an enrolled agent, enrolled retirement
plan agent, or registered tax return preparer must
apply as required by forms or procedures
established and published by the Internal Revenue
Service, including proper execution of required
forms under oath or affirmation. The address on
the application will be the address under which a
successful applicant is enrolled or registered and
is the address to which all correspondence
concerning enrollment or registration will be
sent.
(b) Fee. A reasonable
nonrefundable fee may be charged for each
application to become an enrolled agent, enrolled
retirement plan agent, or registered tax return
preparer. See 26 CFR part 300
.
(c) Additional information;
examination. The Internal Revenue Service may
require the applicant, as a condition to
consideration of an application, to file
additional information and to submit to any
written or oral examination under oath or
otherwise. Upon the applicant's written request,
the Internal Revenue Service
will afford the applicant the opportunity to be
heard with respect to the application.
Code of Federal Regulations
140
(d) Compliance and suitability
checks. (1) As a condition to consideration of
an application, the Internal Revenue Service may
conduct a Federal tax compliance check and
suitability check. The tax compliance check will
be limited to an inquiry regarding whether an
applicant has filed all required individual or
business tax returns and whether the applicant has
failed to pay, or make proper arrangements with
the Internal Revenue Service for payment of, any
Federal tax debts. The suitability check will be
limited to an inquiry regarding whether an
applicant has engaged in any conduct that would
justify suspension or disbarment of any
practitioner under the provisions of this part on
the date the application is submitted, including
whether the applicant has engaged in disreputable
conduct as defined in § 10.51
. The application
will be denied only if the results of the
compliance or suitability check are sufficient to
establish that the practitioner engaged in conduct
subject to sanctions under §§ 10.51 and 10.52
.
(2) If the applicant does not pass the tax
compliance or suitability check, the applicant
will not be issued an enrollment or registration
card or certificate pursuant to § 10.6(b) of this
part. An applicant who is initially denied
enrollment or registration for failure to pass a
tax compliance check may reapply after the initial
denial if the applicant becomes current with
respect to the applicant's tax liabilities.
(e) Temporary recognition. On
receipt of a properly executed application, the
Commissioner, or delegate, may grant the applicant
temporary recognition to practice pending a
determination as to whether status as an enrolled
agent, enrolled retirement plan agent, or
registered tax return preparer should be granted.
Temporary recognition will be granted only in
unusual circumstances and it will not be granted,
in any circumstance, if the application is not
regular on its face, if the information stated in
the application, if true, is not sufficient to
warrant granting the application to practice, or
the Commissioner, or delegate, has information
indicating that the statements in the application
are untrue or that the applicant would not
otherwise qualify to become an enrolled agent,
enrolled retirement plan agent, or registered tax
return preparer. Issuance of temporary recognition
does not constitute either a designation or a
finding of eligibility as an enrolled agent,
enrolled retirement plan agent, or registered tax
return preparer, and the temporary recognition may
be withdrawn at any time.
(f) Protest of application
denial. The applicant will be informed in
writing as to the reason(s) for any denial of an
application. The applicant may, within 30 days
after receipt of the notice of denial of the
application, file a written protest of the denial
as prescribed by the Internal Revenue Service in
forms, guidance, or other appropriate guidance. A
protest under this section is not governed by
subpart D of this part.
(g) Effective/applicability date.
This section is applicable to applications
received August 2, 2011.