10.6—Enrollment as an enrolled agent or enrolled retirement plan agent.
(a) Term of enrollment.
Each
individual enrolled to practice before the
Internal Revenue Service will be accorded active
enrollment status subject to his or her renewal of
enrollment as provided in this part.
(b) Enrollment card.
The Director
of the Office of Professional Responsibility will
issue an enrollment card to each individual whose
application for enrollment to practice before the
Internal Revenue Service is approved after July
26, 2002. Each enrollment card will be valid for
the period stated on the enrollment card. An
individual is not eligible to practice before the
Internal Revenue Service if his or her enrollment
card is not valid.
(c) Change of address.
An
enrolled agent or enrolled retirement plan agent
must send notification of any change of address to
the address specified by the Director of the
Office of Professional Responsibility. This
notification must include the enrolled agent's or
enrolled retirement plan agent's name, prior
address, new address, social security number or
tax identification number and the date.
(d) Renewal of enrollment.
To
maintain active enrollment to practice before the
Internal Revenue Service, each individual is
required to have the enrollment renewed. Failure
to receive notification from the Director of the
Office of Professional Responsibility of the
renewal requirement will not be justification for
the individual's failure to satisfy this
requirement.
(1)
All individuals licensed to practice before
the Internal Revenue Service who have a social
security number or tax identification number that
ends with the numbers 0, 1, 2, or 3, except for
those individuals who received their initial
enrollment after November 1, 2003, must apply for
renewal between November 1, 2003, and January 31,
2004. The renewal will be
effective April 1, 2004.
(2)
All individuals licensed to practice before
the Internal Revenue Service who have a social
security number or tax identification number that
ends with the numbers 4, 5, or 6, except for those
individuals who received their initial enrollment
after November 1, 2004, must apply for renewal
between November 1, 2004, and January 31, 2005.
The renewal will be effective April 1, 2005.
(3)
All individuals licensed to practice before
the Internal Revenue Service who have a social
security number or tax identification number that
ends with the numbers 7, 8, or 9, except for those
individuals who received their initial enrollment
after November 1, 2005, must apply for renewal
between November 1, 2005, and January 31, 2006.
The renewal will be effective April 1, 2006.
(4)
Thereafter, applications for renewal as an
enrolled agent will be required between November 1
and January 31 of every subsequent third year as
specified in paragraph (d)(1), (2) or (3) of this
section according to the last number of the
individual's social security number or tax
identification number. Those individuals who
receive initial enrollment as an enrolled agent
after November 1 and before April 2 of the
applicable renewal period will not be required to
renew their enrollment before the first full
renewal period following the receipt of their
initial enrollment. Applications for renewal as an
enrolled retirement plan agent will be required of
all enrolled retirement plan agents between April
1 and June 30 of every third year period
subsequent to their initial enrollment.
(5)
The Director of the Office of Professional
Responsibility will notify the individual of the
renewal of enrollment and will issue the
individual a card evidencing enrollment.
(6)
A reasonable nonrefundable fee will be
charged for each application for renewal of
enrollment as an enrolled agent filed with the
Director of the Office of Professional
Responsibility in accordance with 26 CFR 300.6. A
reasonable nonrefundable fee will be charged for
each application for renewal of enrollment as an
enrolled retirement plan agent filed with the
Director of the Office of Professional
Responsibility.
(7)
Forms required for renewal may be obtained
by sending a written request to the Director of
the Office of Professional Responsibility,
Internal Revenue Service, 1111 Constitution
Avenue, NW., Washington, DC 20224 or from such
other source as the Director of the Office of
Professional Responsibility will publish in the
Internal Revenue Bulletin (see 26 CFR
601.601(d)(2)(ii) (b )) and on the
Internal Revenue Service Web page (http://www.irs.gov ).
(e)
Condition for renewal: Continuing
professional education. In order to qualify
for renewal of enrollment, an individual enrolled
to practice before the Internal Revenue Service
must certify, on the application for renewal form
prescribed by the Director of the Office of
Professional Responsibility, that he or she has
satisfied the following continuing professional
education requirements.
(ii)
Enrollment cycle means the
three successive enrollment years preceding the
effective date of renewal.
(iii)
The effective date of
renewal is the first day of the fourth month
following the close of the period for renewal
described in paragraph (d) of this section.
(2)
For renewed enrollment effective
after December 31, 2006 —(i) Requirements for enrollment cycle. A minimum
of 72 hours of continuing education credit must be
completed during each enrollment cycle.
(ii)
Requirements for enrollment
year. A minimum of 16 hours of continuing
education credit, including 2 hours of ethics or
professional conduct, must be completed during
each enrollment year of an enrollment cycle.
(iii)
Enrollment during enrollment
cycle —(A) In general. Subject to
paragraph (e)(2)(iii)(B) of this section, an
individual who receives initial enrollment during
an enrollment cycle must complete 2 hours of
qualifying continuing education credit for each
month enrolled during the enrollment cycle. Enrollment for any part of a month
is considered enrollment for the entire month.
(B) Ethics.
An individual who
receives initial enrollment during an enrollment
cycle must complete 2 hours of ethics or
professional conduct for each enrollment year
during the enrollment cycle. Enrollment for any
part of an enrollment year is considered
enrollment for the entire year.
(f)
Qualifying continuing
education —(1) General —(i) Enrolled agents. To qualify for
continuing education credit for an enrolled agent,
a course of learning must—
(A)
Be a qualifying program designed to enhance
professional knowledge in Federal taxation or
Federal tax related matters (programs comprised of
current subject matter in Federal taxation or
Federal tax related matters, including accounting,
tax preparation software and taxation or
ethics);
(B)
Be a qualifying program consistent with the
Internal Revenue Code and effective tax
administration; and
(ii)
Enrolled retirement plan agents.
To qualify for continuing education credit for an
enrolled retirement plan agent, a course of
learning must —
(i)
Be a qualifying program designed to enhance
professional knowledge in qualified retirement
plan matters;
(ii)
Be a qualifying program consistent with
the Internal Revenue Code and effective tax
administration; and
(2) Qualifying programs—
(i) Formal programs.
A formal program
qualifies as continuing education programs if
it—
(A)
Requires attendance. Additionally, the
program sponsor must provide each attendee with a
certificate of attendance; and
(B)
Requires that the program be conducted by a
qualified instructor, discussion leader, or
speaker, i.e., a person whose background,
training, education and experience is appropriate
for instructing or leading a discussion on the
subject matter of the particular program; and
(ii)
Correspondence or individual
study programs (including taped programs).
Qualifying continuing education programs include
correspondence or individual study programs that
are conducted by qualifying sponsors and completed
on an individual basis by the enrolled individual.
The allowable credit hours for such programs will
be measured on a basis comparable to the
measurement of a seminar or course for credit in
an accredited educational institution. Such
programs qualify as continuing education programs
if they—
(B)
Provide a means for measuring completion by
the participants (e.g., a written examination),
including the issuance of a certificate of
completion by the sponsor; and
(iii)
Serving as an instructor,
discussion leader or speaker. (A) One hour of
continuing education credit will be awarded for
each contact hour completed as an instructor,
discussion leader, or speaker at an educational
program that meets the continuing education
requirements of paragraph (f) of this section.
(B)
Two hours of continuing education credit
will be awarded for actual subject preparation
time for each contact hour completed as an
instructor, discussion leader, or speaker at such
programs. It is the responsibility of the
individual claiming such credit to maintain
records to verify preparation time.
(C)
The maximum credit for instruction and
preparation may not exceed 50 percent of the
continuing education requirement for an enrollment
cycle.
(D)
An instructor, discussion leader, or
speaker who makes more than one presentation on
the same subject matter during an enrollment
cycle, will receive continuing education credit
for only one such presentation for the enrollment
cycle.
(iv)
Credit for published articles,
books, etc. (A) For enrolled agents,
continuing education credit will
be awarded for publications on Federal taxation or
Federal tax related matters, including accounting,
tax preparation software, and taxation or ethics,
provided the content of such publications is
current and designed for the enhancement of the
professional knowledge of an individual enrolled
to practice before the Internal Revenue Service.
The publication must be consistent with the
Internal Revenue Code and effective tax
administration. For enrolled retirement plan
agents, continuing education credit will be
awarded for publications on qualified retirement
plan matters, provided the content of such
publications is current and designed for the
enhancement of the professional knowledge of an
individual enrolled to practice as an enrolled
retirement plan agent before the Internal Revenue
Service. The publication must be consistent with
the Internal Revenue Code and effective tax
administration.
(B)
The credit allowed will be on the basis of
one hour credit for each hour of preparation time
for the material. It is the responsibility of the
person claiming the credit to maintain records to
verify preparation time.
(C)
The maximum credit for publications may not
exceed 25 percent of the continuing education
requirement of any enrollment cycle.
(3) Periodic examination.
(i)
Individuals may establish eligibility for renewal
of enrollment for any enrollment cycle by—
(A)
Achieving a passing score on each part of
the Special Enrollment Examination administered
under this part during the three year period prior
to renewal; and
(B)
Completing a minimum of 16 hours of
qualifying continuing education during the last
year of an enrollment cycle.
(ii)
(a)
s designed to help an applicant
prepare for the examination specified in paragraph
(a) of § 10.4 are considered basic in nature and
are not qualifying continuing education.
(ii)
Be recognized for continuing education
purposes by the licensing body of any State,
territory, or possession of the United States,
including a Commonwealth, or the District of
Columbia.
(iii)
Be recognized by the Director of the
Office of Professional Responsibility as a
professional organization or society whose
programs include offering continuing professional
education opportunities in subject matters within
the scope of paragraph (f)(1)(i) of this section;
or
(iv)
File a sponsor agreement with the Director
of the Office of Professional Responsibility and
obtain approval of the program as a qualified
continuing education program.
(iii)
Instructors, discussion leaders, and
speakers must be qualified with respect to program
content;
(v)
Certificates of completion must be provided
to the participants who successfully complete the
program; and
(vi)
Records must be maintained by the sponsor
to verify the participants who attended and
completed the program for a period of three years
following completion of the program. In the case
of continuous conferences, conventions, and the
like, records must be maintained to verify
completion of the program and attendance by each
participant at each segment of the program.
(4)
Professional organizations or societies
wishing to be considered as qualified sponsors
must request this status from the Director of the
Office of Professional Responsibility and furnish
information in support of the request together
with any further information deemed necessary by
the Director of the Office of Professional
Responsibility.
(5) Sponsor renewal—
(i) In general.
A sponsor maintains its status as
a qualified sponsor during the sponsor enrollment
cycle.
(ii) Renewal period.
Each sponsor
must file an application to renew its status as a
qualified sponsor between May 1 and July 31, 2008.
Thereafter, applications for renewal will be
required between May 1 and July 31 of every
subsequent third year.
(iii) Effective date of renewal.
The effective date of renewal is the first day of
the third month following the close of the renewal
period.
(iv) Sponsor enrollment cycle.
The sponsor enrollment cycle is the three
successive calendar years preceding the effective
date of renewal.
(h)
Measurement of continuing
education coursework. (1) All continuing
education programs will be measured in terms of
contact hours. The shortest recognized program
will be one contact hour.
(2)
A contact hour is 50 minutes of continuous
participation in a program. Credit is granted only
for a full contact hour, i.e., 50
minutes or multiples thereof. For example, a
program lasting more than 50 minutes but less than
100 minutes will count as one contact hour.
(3)
Individual segments at continuous
conferences, conventions and the like will be
considered one total program. For example, two
90-minute segments (180 minutes) at a continuous
conference will count as three contact hours.
(4)
For university or college courses, each
semester hour credit will equal 15 contact hours
and a quarter hour credit will equal 10 contact
hours.
(i) Recordkeeping requirements.
(1)
Each individual applying for renewal must
retain for a period of three years following the
date of renewal of enrollment the information
required with regard to qualifying continuing
professional education credit hours. Such
information includes—
(iv)
Written outlines, course syllibi,
textbook, and/or electronic materials provided or
required for the course;
(viii)
The certificate of completion and/or
signed statement of the hours of attendance
obtained from the sponsor.
(2)
To receive continuing education credit for
service completed as an instructor, discussion
leader, or speaker, the following information must
be maintained for a period of three years
following the date of renewal of enrollment—
(3)
To receive continuing education credit for
publications, the following information must be
maintained for a period of three years following
the date of renewal of enrollment—
(j) Waivers.
(1)
Waiver from the
continuing education requirements for a given
period may be granted by the Director of the
Office of Professional Responsibility for the
following reasons—
(iii)
Absence from the United States for an
extended period of time due to employment or other
reasons, provided the individual does not practice
before the Internal Revenue Service during such
absence; and
(2)
A request for waiver must be accompanied by
appropriate documentation. The individual is
required to furnish any additional documentation
or explanation deemed necessary by the Director of the Office of Professional
Responsibility. Examples of appropriate
documentation could be a medical certificate or
military orders.
(3)
A request for waiver must be filed no later
than the last day of the renewal application
period.
(4)
If a request for waiver is not approved,
the individual will be placed in inactive status,
so notified by the Director of the Office of
Professional Responsibility, and placed on a
roster of inactive enrolled individuals.
(5)
If a request for waiver is approved, the
individual will be notified and issued a card
evidencing renewal.
(6)
Those who are granted waivers are required
to file timely applications for renewal of
enrollment.
(k) Failure to comply.
(1)
Compliance by an individual with the requirements
of this part is determined by the Director of the
Office of Professional Responsibility. An
individual who fails to meet the requirements of
eligibility for renewal of enrollment will be
notified by the Director of the Office of
Professional Responsibility at his or her
enrollment address by first class mail. The notice
will state the basis for the determination of
noncompliance and will provide the individual an
opportunity to furnish information in writing
relating to the matter within 60 days of the date
of the notice. Such information will be considered
by the Director of the Office of Professional
Responsibility in making a final determination as
to eligibility for renewal of enrollment.
(2)
The Director of the Office of Professional
Responsibility may require any individual, by
notice sent by first class mail to his or her
enrollment address, to provide copies of any
records required to be maintained under this part.
The Director of the Office of Professional
Responsibility may disallow any continuing
professional education hours claimed if the
individual fails to comply with this
requirement.
(3)
An individual who has not filed a timely
application for renewal of enrollment, who has not
made a timely response to the notice of
noncompliance with the renewal requirements, or
who has not satisfied the requirements of
eligibility for renewal will be placed on a roster
of inactive enrolled individuals. During this
time, the individual will be ineligible to
practice before the Internal Revenue Service.
(4)
Individuals placed in inactive enrollment
status and individuals ineligible to practice
before the Internal Revenue Service may not state
or imply that they are enrolled to practice before
the Internal Revenue Service, or use the terms
enrolled agent or enrolled retirement plan agent,
the designations “EA” or “ERPA” or other form of
reference to eligibility to practice before the
Internal Revenue Service.
(5)
An individual placed in an inactive status
may be reinstated to an active enrollment status
by filing an application for renewal of enrollment
and providing evidence of the completion of all
required continuing professional education hours
for the enrollment cycle. Continuing education
credit under this paragraph (k)(5) may not be used
to satisfy the requirements of the enrollment
cycle in which the individual has been placed back
on the active roster.
(6)
An individual placed in an inactive status
must file an application for renewal of enrollment
and satisfy the requirements for renewal as set
forth in this section within three years of being
placed in an inactive status. The name of such
individual otherwise will be removed from the
inactive enrollment roster and his or her
enrollment will terminate. Eligibility for
enrollment must then be reestablished by the
individual as provided in this section.
(7)
Inactive enrollment status is not available
to an individual who is the subject of a
disciplinary matter in the Office of Professional
Responsibility.
(l) Inactive retirement status.
An individual who no longer practices before the
Internal Revenue Service may request being placed
in an inactive retirement status at any time and
such individual will be placed in an inactive
retirement status. The individual will be
ineligible to practice before the Internal Revenue
Service. Such individual must file a timely
application for renewal of enrollment at each
applicable renewal or enrollment period as
provided in this section. An individual who is
placed in an inactive retirement status may be
reinstated to an active
enrollment status by filing an application for
renewal of enrollment and providing evidence of
the completion of the required continuing
professional education hours for the enrollment
cycle. Inactive retirement status is not available
to an individual who is the subject of a
disciplinary matter in the Office of Professional
Responsibility.
(m)
Renewal while under suspension or
disbarment. An individual who is ineligible to
practice before the Internal Revenue Service by
virtue of disciplinary action is required to be in
conformance with the requirements for renewal of
enrollment before his or her eligibility is
restored.
(n) Verification.
The Director of
the Office of Professional Responsibility may
review the continuing education records of an
enrolled individual and/or qualified sponsor in a
manner deemed appropriate to determine compliance
with the requirements and standards for renewal of
enrollment as provided in paragraph (f) of this
section.
(o) Enrolled actuaries.
(d)
ollment and the renewal of enrollment of
actuaries authorized to practice under paragraph
(d) of § 10.3 are governed by the regulations of
the Joint Board for the Enrollment of Actuaries at
20 CFR 901.1 through 901.71.
(p) Effective/applicability date.
This section is applicable to enrollment effective
on or after September 26, 2007.
(Approved by the Office of Management and
Budget under Control No. 1545-0946 and
1545-1726)
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