IRS Special Enrollment Examination
Help shape the future of the IRS Enrolled Agent Special Enrollment Examination (EA-SEE) by becoming a Subject Matter Expert (SME).
Share your expertise and make an impact
PSI, in partnership with the Internal Revenue Service (IRS), is seeking qualified tax professionals to serve as Subject Matter Experts (SMEs) supporting the development of the IRS Enrolled Agent Special Enrollment Examination (EA-SEE).
As a SME, you’ll have the opportunity to contribute your expertise to the exam used to evaluate future Enrolled Agents, helping ensure that the EA-SEE continues to reflect current professional practice and industry standards.
Whether you are an experienced practitioner or newer to the profession, we encourage qualified candidates from across the United States to apply.
All activities are conducted virtually and scheduled with consideration for participant availability.
Why participate?
Make a meaningful impact on the future of the tax profession by sharing your expertise and helping ensure the EA-SEE reflects current practice.
As a Subject Matter Expert, you will:
Help maintain the quality, fairness, and relevance of the EA-SEE
Contribute to the development of future tax professionals
Collaborate with fellow practitioners and industry experts
Share your real-world knowledge and experience
Support a program that serves taxpayers and the tax profession nationwide
Who should apply?
Professionals from all geographic regions and levels of experience are encouraged to apply.
Qualified candidates must:
- Be a U.S. citizen or Lawful Permanent Resident with an Alien Registration Number (A-Number)
- Have an active Preparer Tax Identification Number (PTIN)
- Be an active:
- Enrolled Agent (EA)
- Certified Public Accountant (CPA)
- Attorney
- Hold a valid credential or license in good standing
- Be in good standing with the IRS Office of Professional Responsibility (OPR)
- Successfully complete the IRS clearance process
- Sign required Non-Disclosure Agreements (NDAs)
What does participation involve?
Participating as a SME is a flexible, virtual opportunity to contribute your expertise to the development of the EA-SEE. Selected SMEs will participate in activities such as:
Exam content development
Contribute to the development and continuous improvement of the Special Enrollment Examination by:
- Attending a virtual 90-minute training session to prepare for item development activities.
- Writing exam items for one or more sections of the EA-SEE during the development cycle.
- Participating in virtual workshops with fellow SMEs to review, discuss, and refine exam content.
- Attending workshops scheduled with consideration for SME availability whenever possible.
Job analysis
Help ensure the examination reflects current professional practice by:
- Reviewing and validating the knowledge, skills, and tasks required of newly enrolled agents.
- Contributing to updates of the test specifications that guide future exam content and coverage.
Form review
Support the quality and accuracy of the examination by:
- Participating in virtual meetings to review and approve future exam forms before administration.
- Providing feedback to help ensure exam forms are accurate, balanced, and aligned with the test specifications.
Compensation
Subject Matter Experts are compensated for their participation in approved test development activities.
Compensated activities may include:
- Job analysis meetings
- Item writing
- Item review meetings
- Form review meetings
- Standard setting studies
Compensation varies based on the type of activity and level of participation.
Once approved as an IRS Subject Matter Expert, you may be invited to participate in future test development activities based on program needs. PSI will contact approved SMEs as opportunities become available, providing details on the activity, expected time commitment, and applicable compensation.
Selection & approval process
To help protect the integrity and security of the examination program, all applicants participate in a review and approval process.
This process includes:
- Qualification review
- IRS preliminary approval
- Security clearance processing
- Completion of required Non-Disclosure Agreements
- Final IRS approval
- PSI onboarding
Approved candidates are then invited to participate in EA-SEE development activities.
Make an impact
The IRS Enrolled Agent Special Enrollment Examination (EA-SEE) plays an important role in maintaining the quality and professionalism of the Enrolled Agent community.
By serving as a Subject Matter Expert, you’ll help ensure the examination reflects current practice, supports professional excellence, and continues to serve future generations of tax professionals.
Ready to contribute your expertise? Complete the IRS EA-SEE Program SME Recruitment Survey to be considered for participation.
