The Accredited Tax Professional in Representation credential recognizes practitioners who have mastered the skills necessary to represent clients before the IRS on routine post-filing matters. ATPR holders are prepared to address notices, correspondence audits, penalties and collections while safeguarding taxpayer rights. The credential confirms a strong understanding of procedural representation and fosters trust between tax professionals and their clients.
Who should pursue this credential
The ATPR is ideal for professionals with at least limited IRS representation rights who want to expand their practice and offer representation services. This includes:
- Annual Filing Season Program Record of Completion holders
- Enrolled agents
- Certified public accountants
- Attorneys
ATPR holders demonstrate sound professional judgment and a commitment to client advocacy, positioning themselves as trusted advisors in resolving everyday IRS issues.
Exam details
Exam time: 3 hours
Format: 100 multiple-choice questions
Delivery: Remote and online on the candidate’s device
Passing score: 70%
Please see the Candidate Guide for more details and sample questions.
Exam domains and weights
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Foundations of IRS Representation - 25%
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IRS Authorization and Online Tools - 25%
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IRS Notice Response and Disputes - 20%
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IRS Collections and Enforcement Procedures - 15%
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Resolution Strategies and Penalty Relief - 15%
Fees
| Current rate | $200 |
| NATP Premium level | $150 |
| NATP Professional level | $150 |
| NATP Basic level | $180 |
After passing
Candidates must submit an online application within 90 days of passing the ATPR exam, confirming good standing with an IRS-recognized credential and attesting to compliance with NATP’s Code of Ethics. NATP reviews applications within five business days.
ATPR program modules
ATPR modules are optional learning tools that prepare candidates for real-world representation work. The modules cover topics such as responding to notices, navigating audits, handling penalties and understanding collection actions.
Candidates may purchase modules individually or as a bundle. Save 15% when you bundle all modules. Completion of these modules is recommended but not required to sit for the exam.
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Renewal and continuing education
The ATPR credential operates on a calendar-year cycle from Jan. 1 through Dec. 31. Candidates may earn the credential at any point during the year, with the credential valid through Dec. 31 of the year in which it is approved.
Credential holders must:
- Maintain an active IRS-recognized credential in good standing
- Complete an annual attestation confirming compliance with NATP’s Code of Ethics
- Pay the annual renewal fee
Continuing education required to maintain an IRS-recognized designation satisfies NATP’s CPE requirement. NATP does not require additional CPE reporting for this credential.
Ethics, conduct and confidentiality
Credential holders, even if not members of NATP, are required to comply with all applicable membership and conduct requirements established by the association. These include adherence to NATP’s Code of Ethics and Standards of Professional Conduct, as well as the policies set forth in the NATP bylaws.
NATP protects confidential information related to applicants, candidates and credential holders, including personal data, exam submissions and results. Names of credential holders may be publicly listed, but individual scores are not disclosed.
Questions and appeals
Candidates may submit questions or appeals within 60 days of the exam. Requests must include:
- Full name and contact information
- Credential ID, if applicable
- A clear explanation of the concern or appeal
- Supporting documentation
Send all requests to: [email protected].
NATP reviews submissions in accordance with established policy and provides a written response. To protect exam integrity, NATP does not release exam questions or individual item responses.
Credential FAQs
Explore answers to common questions about NATP credentials, including requirements, timelines and renewal.