The enrolled agent test is a scaled exam. This system is determined by calculating the number of questions answered correctly from the total number of questions in the examination, and then ranking your exam results against others taking the exam and converting them to scale that ranges from 40 to 130. (Raise your hand if that was confusing. Okay, let's simplify.)

In 2003, the Internal Revenue Service (IRS) instituted a non-refundable $150 application fee to apply for an Offer in Compromise (OIC). There are a couple of ways to waive the application fee.

So you're studying for the SEE exam using the question bank from an EA course and you are sure that your answer is correct, but the test bank says your answer is wrong. Well, did you check for the double negative? How about during the real exam... you think you passed, but were two questions short. Did the double negative trick get you?

If you intend to pass the IRS EA exam, familiarity with the question format is important to your success. The IRS does not ask each question in the same way. On occasion, the format can be tricky, causing you to miss a question that you could otherwise answer correctly. Here is a tip you may not find in your EA training course.

While memory is a valuable asset for the EA exam, test-taking skills can add critical points to your results. The following fundamentals will help you hone your skills.

What type of enrolled agent exam questions should you expect to see in the enrolled agent exams? The EA exam, officially known as the Special Enrollment Examination (SEE), is a three-part test administered by Prometric on behalf of the IRS. Each part is a separate 100 question exam, which you'll have three and a half hours to complete.

Under normal circumstances, the IRS holds both spouses equally responsible for any taxes and penalties on a joint tax return, regardless of who made a mistake. However, a taxpayer may be relieved of responsibility for paying tax, interest, and penalties because a spouse or former spouse failed to report income properly. This is known as "innocent spouse relief."

There are only two things that are certain in this world -- and one of them is taxes. Career minded professionals looking to blaze a new trail and existing tax preparers looking to capitalize on a growing opportunity want to earn the IRS Enrolled Agent designation and join the elite group of tax professionals admitted by the federal government to represent taxpayers before any office of the IRS.