Status Form
Status Form
23-EP
Application for Enrollment to Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent (ERPA)
See Instructions on Page 3
Important things you need to know and do before you file this form: Take and pass the Enrolled Retirement Plan Agent Special Enrollment Examination Read Circular 230 The application fee is $30. Visit www.pay.gov to file and pay electronically. This fee is non-refundable. Check here if you are a former Internal Revenue Service Employee, and enter the date you separated from the Service . / /
Enrollment Number:
Part 1. Tell Us About Yourself 1 Your Social Security Number If you do not have an SSN, please check this box. 2 Date of Birth
mm/dd/yyyy
Current Address
Number Street Suite or Apt. Number
City
State
Zip Code
Country
Your email Address: Your Contact Telephone Number: 5 Enter your PTIN number issued by the IRS or Candidate Number assigned by the American Institute of Retirement Education (AIRE). Do you have an Employer Identification Number (EIN)? Yes No If Yes, enter all EINs, business names, and addresses below (attach additional pages, if necessary): EIN Business Name Business Address
For Privacy Act and Paperwork Reduction Act Notice, see page 3.
Page 2
Yes
No
If Yes, enter all CAF numbers assigned to you (attach additional pages, if necessary):
8 9
Have you been sanctioned by a federal or state licensing authority? Has any application you filed with a court, government department, commission, or agency for admission to practice ever been denied? Have you been convicted of a tax crime or any felony? Have you been permanently enjoined from preparing tax returns, or representing others before the IRS?
Yes
No
Yes Yes
No No
10 11
Yes
No
NOTE: If you answered yes to question 8, 9, 10 or 11, please describe on a separate page, the matter, including the date of when the matter occurred, and provide any additional information about the matter that you would like us to consider. 12 Are you a CPA? Yes No If Yes, enter the states where you are licensed to practice.
13
Yes
No
14 15
Are you a Registered Tax Return Preparer (RTRP)? Are you an Enrolled Agent (EA)?
Yes Yes
No No
Signature
Date
Form 23-EP (Rev. 4-2013)
Filling out this form: It is important to answer all questions on the form. Failure to answer any questions or sign the form could result in processing delays. An intentionally false statement or omission identified with your application is a violation of Circular 230 10.51(a)(4) and 18 U.S.C. 1001 and may be grounds for suspension or disbarment from practice.
Page 3
Instructions:
You must take and pass the EPRA-SEE before you can apply. You may register for the examination at www.erpaexam.org.
Privacy Act and Paperwork Reduction Act Notice. Section 330 of title 31 of the United States Code authorizes us to collect this information. We ask for this information to administer the program of enrollment to practice before the IRS. Applying for renewal of enrollment is voluntary; however, if you apply you must provide the information requested on this form. Failure to provide this information may delay or prevent processing your application; providing false or fraudulent information may subject you to penalties. Generally, this information is confidential pursuant to the Privacy Act. However, certain disclosures are authorized under the Act, including disclosure to: the Department of Justice, and courts and other adjudicative bodies, with respect to civil or criminal proceedings; public authorities and professional organizations for their use in connection with employment, licensing, disciplinary, regulatory, and enforcement responsibilities; contractors as needed to perform the contract; third parties as needed in an investigation; the general public to assist them in identifying enrolled individuals; state tax agencies for tax administration purposes; appropriate persons when the security of information may have been compromised for their use to prevent, mitigate, or remedy harm. You are not required to provide the information requested on a form that is subject to the requirements of the Paperwork Reduction Act unless the form displays a valid OMB control number. Books and records relating to a form or its instructions should be retained as long as their contents may become material in the administration of the law. The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time is 15 minutes, including recordkeeping, learning about the law or the form, preparing the form, and copying and sending the form to the IRS. If you have comments concerning the accuracy of this time estimate or suggestions for making this form simpler, we would be happy to hear from you. You can write to Office of Enrolled Agent Policy & Management; P.O. Box 33968; Detroit, MI, 48232. Do not send this form to this address; instead see the Where to send this form section of the instructions.