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Form Application for Enrollment to Practice Before

Form 23(October 2020)Department of the Treasury Internal Revenue ServiceApplication for Enrollment to Practice Before the Internal Revenue ServiceSee Instructions on Page 3 OMB Number 1545-0950 Before you file this form, you must: Take and pass all three parts of the Special Enrollment Examination Obtain a Preparer Tax Identification Number (PTIN) Read Circular 230 The $67 Application fee is here if you are a former Internal Revenue Service Employee, and enter the date you separated from the Service.

Before you file this form, you must: • Take and pass all three parts of the Special Enrollment Examination • Obtain a Preparer Tax Identification Number (PTIN) • Read Circular 230. The $67 application fee is non-refundable. Check here if you are a former Internal Revenue Service Employee, and enter the date you separated

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