IRS Sends EA Termination Letters

The Internal Revenue Service has sent letters to Enrolled Agents who have not renewed their status for one or two renewal cycles.  The letters set out the requirements to be reinstated. 

The termination letters read, in part: 

Dear   :  

We have terminated your status as an Enrolled Agent because you failed to renew your status for two enrollment cycles. 

Per Circular 230 §10.6(j), you are no longer eligible to practice before the Internal Revenue Service and you are not permitted to hold yourself out as an Enrolled Agent. 

In order to reactivate your status as an Enrolled Agent you must: 

1.            Pass all three parts of the Special Enrollment Examination (SEE) 

2.            Apply for enrollment using Form 23, Application for Enrollment to Practice Before the Internal Revenue Service 

For additional information, visit www.irs.gov/Tax-Professionals/Enrolled-Agents 

If you believe this notice is in error, please contact us immediately. 

If you have any questions, call  1-313-234-1280  or write to us at the address shown on this letter. 

Likewise, the letters to Enrolled Agents who have not renewed in the past year state: 

We have placed your Enrolled Agent credential in Inactive status because we have not received Form 8554, Application for Renewal of Enrollment to Practice Before the Internal Revenue Service. 

Per Circular 230 §10.6(j), you are not eligible to practice before the Internal Revenue Service and you are not permitted to hold yourself out as an Enrolled Agent. 

To return to Active Status you must submit Form 8554, along with a $30 renewal fee, using www.pay.gov 

Pursuant to the requirements of the Internal Revenue Service Circular 230, we inform you that, to the extent any advice relating to a Federal tax issue is contained in this communication, including in any attachments, it was not written or intended to be used, and cannot be used, for the purpose of (a) avoiding any tax related penalties that may be imposed on you or any other person under the Internal Revenue Code, or (b) promoting, marketing or recommending to another person any transaction or matter addressed in this communication