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IRS Proposes Increase in Enrolled Agent SEE Exam Fee

Eight members of the House of Representatives today expressed their concern over the proposed and unprecedented increase in user fees for the exams tax professionals are required to take in order to earn the enrolled agent credential.

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Eight members of the House of Representatives today expressed their concern over the proposed and unprecedented increase in user fees for the exams tax professionals are required to take in order to earn the enrolled agent credential. The three-part exam is known as the “Special Enrollment Exam, or the “SEE.”

The SEE tests tax professionals’ knowledge of individual taxes, business taxes and representation and procedures. Only enrolled agents, CPAs and tax attorneys may possess the right to represent taxpayers before IRS in cases of audits, collections and appeals. The enrolled agents credential is the most expansive license granted by the IRS.

Led by Representative Charles Boustany, MD, former chairman of the Ways & Means Committee’s Subcommittee on Oversight, Representatives Devin Nunes (R-CA), Patrick J. Tiberi  (R-OH), Kenny Marchant (R-TX), Jim Renacci (R-OH), Mike Coffman (R-CO), Todd Rokita (R-IN), and Ryan Zinke (R-MT) sought  information and clarity on IRS’ proposed increase in its user fee for providing SEE oversight. The hike would take the user fee from $11 per part to $99 per part. The new fee exceeds the $98 per part fee charged by the private sector testing company (Prometric) for developing and administering the examination. See the letter here.

“IRS believes more EAs are better than fewer EAs, yet it has not explained why it needs the equivalent of a dozen full time staff to oversee the SEE program or in fact why it needed to charge an administrative fee whatsoever,” said Robert Kerr, Senior Director of Government Relations for the National Association of Enrolled Agents (NAEA).

Enrolled agents (EAs) are America’s tax experts. They are the only federally-licensed tax practitioners who specialize in taxation and also have unlimited rights to represent taxpayers before the IRS. While attorneys and certified public accountants are also licensed, only enrolled agents specialize exclusively in taxes.