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The National Tax Practice Institute™ (NTPI®) is a three-level program developed to sharpen the skills of enrolled practitioners at all stages of their careers. With each level of this program, the core curriculum enables participants to expand their knowledge and skills, and gain the confidence needed to successfully guide their clients through the often-challenging maze of IRS codes, internal regulations, and agency structure. Please note that this program is open only to enrolled agents, CPAs, and tax attorneys. Those who complete Levels 1, 2, and 3 earn the distinction of NTPI Fellow®, a designation held by the nation’s top tax practitioners.
The NTPI curriculum has a new look! In 2021 NTPI Level 1 and 2 are getting a refresh, adding in new case studies, forms, and interactive learning. Level 3 will be refreshed in 2022.
You may have noticed your tax professional uses the certificate program designation “NTPI Fellow®.” This designation is evidence of significant expertise in the representation of taxpayers before the IRS. Becoming an NTPI Fellow isn’t easy. Starting in 2023, participants must complete all three NTPI Levels as well as a professional portfolio within a five-year period starting with the Level 1 year to earn the NTPI Fellow credential. To fully appreciate what it says about your tax professional, here’s a rundown of the details to achieve this distinction.
Tax professionals looking to advance their career by representing clients in front of the IRS. In order to enroll in the National Tax Practice Institute™ (NTPI®), you must be an enrolled agent*, CPA, or tax attorney. These are the only three professional groups that have full rights of representation before the IRS. That means that not only can you speak directly to the IRS regarding your client’s taxes without them being present, you will represent them in an IRS audit, collection, or appeal process.
The process of becoming an NTPI Fellow often takes several years, but the learning doesn’t stop there. As a whole, NTPI Fellows are individuals who exceed IRS’ minimum standard for continuing education and are dedicated to staying on top of the latest changes to the tax code. Many NTPI Fellows participate annually in NTPI’s Graduate Level courses in Representation because they don’t want to miss a thing. See the current curriculum breakdown below.
Level 1 – NEW CURRICULUM!
*Did you start Level 1 at the 2020 EA Digital Forum or Representation Academy? Find out how to complete your process here.
By the end of NTPI Level 1, a participant will be able to successfully complete the following engagements.
Level 2 – NEW CURRICULUM!
By the end of NTPI Level 2, a participant will be able to successfully complete the following engagements.
Level 3 – New curriculum coming in 2022!
*Did you start Level 3 at the 2020 EA Digital or Representation Academy? Find out how to complete your process here.
By the end of Level 3, a participant will be able to successfully complete the following engagements:
Grad Level – new curriculum coming in 2022!
Already started your NTPI Fellow journey, either in person or virtually, and want to find out how to complete it? See the detailed requirements page for those that have already started their NTPI journey here.
2021 and 2022 Program Requirements
To enroll in the National Tax Practice Institute™ (NTPI®), your tax professional must be an enrolled agent, CPA, or tax attorney. Participants must finish all three levels to receive the designation.
2023 Program Requirements
In 2023, new Level 3 requirements will take effect to receive the NTPI Fellow designation. All are welcome to take the NTPI education but to receive the NTPI Fellow designation, individuals must be an EA, CPA, or tax attorney, take all three levels of NTPI and apply for the designation within five (5) years of completing NTPI Level 1 with a professional portfolio. Detailed requirements listed below.
The professional portfolio will have the following requirements:
(Resolution case examples: From one client or three separate clients you could provide one of each: Audit reconsideration, installment agreements, penalty abatements, offers in compromise, etc.)
a. What was the controversy?
b. What was the outcome?
c. Was the resolution successful? If so, why?
d. Was the resolution not as successful as you hoped? If so, why, and how can you improve next time?
e. Provide a completed, redacted deliverable from each case.
6. One page vision statement of how the individual will leverage the NTPI Fellow credential over the next five years to help taxpayers and improve the tax practice.
More information on how to apply will be out in early 2023.
