§10.4. Eligibility to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer. — Inbound Citations

(a) This section applies to the special enrollment examination to become an enrolled agent pursuant to 31 CFR 10.4(a).

(a) This section applies to the renewal of enrollment of enrolled retirement plan agents with the IRS pursuant to 31 CFR 10.5(b).

(a) This section applies to the competency examination to become a registered tax return preparer pursuant to 31 CFR 10.4(c).

(a) This section applies to the application for and renewal of a preparer tax identification number pursuant to 26 CFR 1.6109-2(d).

(a) This section applies to the request by a person described in paragraph (c) of this section for an estate tax closing letter from the IRS.

(1) Any individual who is designated as a registered tax return preparer pursuant to § 10.4(c) of this part who is not currently under suspension or disbarment from practice before the Internal Revenue Service may practice before the Internal Revenue Service.