Special Enrollment Examination (SEE) refers to a comprehensive examination administered by the Internal Revenue Service (IRS) in the United States, which is designed to assess the competency and knowledge of individuals seeking to become enrolled agents.
Enrolled agents are tax professionals who are granted the privilege of representing taxpayers before the IRS. To become an enrolled agent, individuals must pass the SEE, which assesses their understanding of tax laws, regulations, and ethical guidelines. The examination covers a wide range of tax topics, including tax preparation, representation, and tax planning for individuals, businesses, estates, and trusts.
The SEE consists of three separate parts, each focusing on different aspects of taxation. Part 1 primarily tests an individual's knowledge of individual taxpayer issues, while Part 2 assesses their understanding of business entities, such as partnerships, corporations, and estates. Part 3 focuses on representation, practices, and procedures before the IRS.
Special enrollment examinations are typically held at designated testing centers across the country. Candidates usually need to register in advance and pay an examination fee. The SEE is known for its rigor, requiring individuals to thoroughly study and prepare for all aspects of tax law and practice.
Upon successful completion of the SEE, individuals are granted enrolled agent status and become eligible to represent taxpayers in IRS matters. Enrolled agents can offer valuable services to taxpayers, providing tax advice, preparing tax returns, and representing clients during audits, collections, and appeals.
