Retired
You must be retired from the IRS with at least 15 years of service.
(You may apply if you plan on retiring within 3 months and have submitted your retirement paperwork)
Credentials
You must have a PTIN number and have at least one of the following:
-
Enrolled Agent
-
CPA
-
Lawyer
Specialty
You should have at least 1 but not more than 3 tax specialties that you will be utilizing.
Agreement