If you have failed the IRS enrolled agent examination, on your first try, you need to not worry. While the IRS enrolled agent exam, is not extremely challenging, it's tough and there is a chance you will fail one or more sections of the examination, in the event you had not prepared for the test. The good news is you don't have to wait before taking the exam again, and you can take it as many times as you like. Not only that but since the enrolled agent exams are split up into three parts, your passing scores on an individual portion of the exam will carry over. So while it's not great that you failed the exam on your first attempt, don't look at it like it's the end of the world.
When planning for the agent exam, you may want to select the program overview from the IRS website and complete a few of their practice questions, so you get a feel for the exam. Additionally, you will want to purchase or enroll in an enrolled agent exam prep course, either online or through a local community college. While most individuals choose to complete their studying using one of the online courses, there are still many great courses being offered through universities and community colleges, that you may want to check out. The important thing you should keep in mind is, that you can only do better on your second attempt at the exam. Not only that, but the vast majority of people that fail the exam on their first attempt, generally do so, because they neglected to study or did not study enough. It is really hard to fail the exam if you take the time to study, review all the course materials and take at least two full-length practice tests to gauge your knowledge.