There are two tracks to become an enrolled agent, which are outlined in Treasury Department Circular 230, Regulations Governing the Practice of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, and Appraisers Before the Internal Revenue Service. The IRS website also provides information on the enrollment process. Prometric administers the exam process for IRS. The two tracks are:

Online examination. You can become an enrolled agent by demonstrating special competence in tax matters by taking a online examination administered by Prometric. This track requires that you -
Apply to take the Special Enrollment Examination (SEE);
Achieve passing scores on all parts of the SEE;
Apply for enrollment on Form 23; and
Pass a background check to ensure that you have not engaged in any conduct that would justify the suspension or disbarment of an attorney, CPA, or enrolled agent from practice before the IRS.
IRS experience. You can become an enrolled agent by virtue of past service and technical experience with the IRS that qualifies you for enrollment. This track requires that you -
Possess the years of past service and technical experience specified in Circular 230;
Apply for enrollment Form 23; and
Pass a background check to ensure that you have not engaged in any conduct that would justify the suspension or disbarment of an attorney, CPA, or enrolled agent from practice before the IRS.
NAEA, the only organization which represents enrolled agents solely, wants to help you achieve your goals. We can help you do it!