*Period for measuring CPE - New Circular 230 regulations,effective September 26, 2007, changes the period for measuring continuing professional education (CPE). The new regulations provide that the enrollment year runs from January 1 through December 31. The impact for enrolled agents whose Social Security Numbers end in a 4, 5 or 6 is that they must complete their 72 hours by December 31, 2007. Under the prior regulations, these individuals would have until March 31, 2008, to complete these hours.

The Office of Professional Responsibility (OPR) will be flexible in interpreting these regulations with respect to those individuals who have not completed all 72 hours by December 31, 2007. Enrolled agents who have not completed all 72 hours by December 2007 may attach a note to the Form 8554, Application for Renewal of Enrollment to Practice Before the Internal Revenue Service, stating that they needed additional time to compete their 72 hours. The note should indicate the number of hours that were completed between January 1, 2008, and March 31, 2008, that will be applied to the prior cycle. Enrolled agents who do not have the requisite 72 hours completed by December 31, 2007, have until March 31, 2008, to complete these hours and mail in Form 8554.  Enrolled agents who earn CPE credit between January 1, 2008, and March 31, 2008, and apply hours to the prior cycle may not count these same hours again for the enrollment cycle which begins on January 1, 2008.

*Ethics CPE - Enrolled agents whose Social Security Number ends in a 4,5 or 6 and who have difficulty meeting the new Circular 230 CPE requirements on ethics can apply for a waiver pursuant to Circular 230 section 10.6(j).  

Questions about seeking a waiver should be directed to Michael Hahn at (202) 622-6750.