Enrolled Agents are federally authorized tax practitioners who are licensed under Circular 230 to practice before the Internal Revenue Service. They are the only IRS regulated tax professionals. What makes this credential unique is that there is no prerequisite coursework or mandated work experience to achive licensure. Enrollment is granted either by passing a three part examination (the IRS Special Enrollment Exam/SEE) or by virtue of service as an IRS employee in specified capacities. This program is intended to be a free resource allowing interested students to study for the IRS Special Enrollment Examination. Students who have completed this program's courses should have the requisite knowledge to sit for the Special Enrollment Exam.