Final answer:
To become an enrolled agent, one must either pass the IRS Special Enrollment Examination or have at least five years of service within the IRS. Additional general requirements include being of age, holding a green card, and possessing good moral character and English proficiency.
Step-by-step explanation:
To become an enrolled agent, a person must pass a special IRS examination or work for the IRS for a minimum period. These are the explicit pathways to earn the designation of an enrolled agent, which is a tax advisor authorized by the federal government to represent taxpayers before the Internal Revenue Service (IRS). Meeting the IRS employment criterion requires consistent service for at least five years, an option typically pursued by those who have developed their skills within the agency. Conversely, passing the IRS Special Enrollment Examination (SEE), also known as the EA exam, is a more common route for individuals not affiliated with the IRS. This exam assesses proficiency in tax-related matters, allowing successful candidates to obtain their license. Additional general requirements for becoming an enrolled agent include being at least 18 years old, being a lawful permanent resident with five years of residency, possessing good moral character, and demonstrating English language proficiency.