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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.

Application for Enrollment to Practice Before the Internal Revenue Service. See 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

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