How to Check Enrolled Agent Status: Directory, Email, and Discipline

To check an enrolled agent’s status, search the IRS Directory of Federal Tax Return Preparers with Credentials and Select Qualifications, or email the IRS Office of Enrollment at epp@irs.gov for direct confirmation. The directory is free, updated weekly, and lets you filter results to show only enrolled agents. The email route gives you an official answer, usually within 72 hours, and is the better choice when the directory turns up nothing or you need certainty before signing a power of attorney.

Search the IRS Online Directory

The fastest check is the IRS Directory of Federal Tax Return Preparers with Credentials and Select Qualifications. It lists tax professionals who hold an active Preparer Tax Identification Number (PTIN) along with a recognized credential, and it refreshes weekly.¹

Open the directory page and enter a zip code. You can set the search radius anywhere from 5 to 250 miles.² Check the box for “Enrolled Agent” to strip CPAs, attorneys, and other preparer types out of your results. Each entry shows the person’s name, city, state, and credential.

Match the spelling against what your preparer uses on official documents, because similar names in the same area are common. Also note that directory updates can take up to four weeks to reflect a new or revised record, so a recent renewal or credential change may not yet appear.¹

Email the IRS Office of Enrollment

For a definitive answer, email the IRS Office of Enrollment at epp@irs.gov. Include as much identifying information as you have:³

Full name, spelled as it appears on the agent’s professional documents
Business address, if you have it
Enrolled agent number, if the professional has shared it

The Office of Enrollment aims to respond within 72 hours, though heavier workloads can push that out.³ Use this route when the person doesn’t appear in the directory, when there are several close name matches, or when you want official written confirmation before authorizing someone to represent you.

When a Real Enrolled Agent Doesn’t Appear in the Directory

A missing listing does not automatically mean the person lacks credentials. Any credentialed preparer can hide themselves from public search results by toggling the “Preparer Directory Opt Out/In” setting in their online PTIN account. An agent may also be missing because they haven’t self-reported their credential in their PTIN account, or because a recent update hasn’t propagated yet.¹

When the directory comes up empty, the IRS suggests asking the preparer directly about their qualifications and, for an independent check, emailing epp@irs.gov.³

Check for Disciplinary History

Active enrollment is only half the question. The IRS Office of Professional Responsibility (OPR) publishes a downloadable spreadsheet of tax professionals who have been censured, suspended, or disbarred from practicing before the IRS. It covers the last 25 years and works with the usual spreadsheet filter tools.⁴

The same actions are also announced in the Internal Revenue Bulletin, and the IRS maintains a running list of bulletin numbers and dates.⁵ Because a practitioner’s eligibility may have been reinstated since an announcement, the IRS recommends relying on the disciplinary lookup spreadsheet or contacting OPR by eFax at 855-814-1722 for the most current picture.

The three sanction types differ significantly:

Censure is a public reprimand. The agent can still practice.
Suspension is a temporary ban on practicing before the IRS, ranging from several months to multiple years depending on the misconduct.
Disbarment is a complete removal of authority to practice before the IRS, reserved for the most serious cases.⁶

What the Status Result Actually Tells You

A verification response will show one of four states, and each has a very different meaning for whether the person can act on your behalf.

Active

An active enrolled agent has completed at least 72 hours of continuing education (including 6 hours of ethics) during their most recent three-year cycle and paid the renewal fee.⁷ Only an active agent can legally represent you before the IRS in audits, appeals, and collection matters.⁸

Inactive

An agent goes inactive when they miss the renewal deadline, usually by not completing continuing education or not paying the fee. An inactive agent cannot practice before the IRS. Getting back to active requires submitting a renewal application, completing the outstanding continuing education, holding an active PTIN, and paying the applicable fees.⁹

Terminated

If an agent stays inactive for more than three years without renewing, enrollment terminates permanently. There is no shortcut back. The person must retake and pass the three-part Special Enrollment Examination, file a new Form 23, and pay all applicable fees.⁹

Resigned

Under Circular 230, a practitioner can offer to resign their enrollment, and if the IRS accepts, their authorization ends. This sometimes happens in connection with a disciplinary proceeding.⁶ A resigned agent has no authority to represent you.

If the Agent Isn’t in Good Standing

An enrolled agent whose enrollment card or certificate is not current cannot practice before the IRS.⁷ Any Form 2848 (Power of Attorney) they try to file for you requires that they be eligible to practice, and the IRS can refuse to deal with a representative whose credentials are invalid.¹⁰

If someone falsely claims to be an enrolled agent, or you believe a preparer committed fraud or misconduct, you can file Form 14157 (Complaint: Tax Return Preparer). If a preparer filed a return you believe is fraudulent, add Form 14157-A (Tax Return Preparer Fraud or Misconduct Affidavit). The IRS accepts these online, by fax at 855-889-7957, or by mail to the Return Preparer Office in Atlanta.¹¹

1
Internal Revenue Service. FAQs – Directory of Federal Tax Return Preparers with Credentials and Select Qualifications
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Treasury. Directory of Federal Tax Return Preparers with Credentials and Select Qualifications
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Internal Revenue Service. Verify the Status of an Enrolled Agent
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Internal Revenue Service. Search for Disciplined Tax Professionals
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Internal Revenue Service. Announcements of Disciplinary Sanctions in the Internal Revenue Bulletin
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Internal Revenue Service. Treasury Department Circular No. 230 (Rev. 6-2014)
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eCFR. 31 CFR 10.6 – Term and Renewal of Status as an Enrolled Agent
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eCFR. 31 CFR 10.3 – Who May Practice
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Internal Revenue Service. 1.25.2 Practitioner Enrollment
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Internal Revenue Service. IRM 13.1.23 – Taxpayer Representation
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Internal Revenue Service. Make a Complaint About a Tax Return Preparer