Under Treasury Department Circular No. 230, approximately one-third of all enrolled agents will renew their enrollment each year according to the new rolling renewal schedule.

Enrolled agents with a social security number or tax ID number ending in 0, 1, 2, or 3 were originally scheduled to apply for enrollment between November 1, 2003, and January 31, 2004.

However, the IRS said implementation of the new renewal scheduled will be delayed until the 2004 calendar year "to ensure an orderly transition to rolling renewals."

The IRS will publish the new schedule for affected enrolled agents at least 30 days prior to the beginning of the period for renewal of enrollment and no later than June 1, 2004. The schedule will be posted at http://www.irs.gov/taxpros/agents/index.html.

Affected enrolled agents should not file an application for renewal before the period for renewal is announced. The IRS said this will not affect the enrolled agent's current status as an EA in good standing, nor affect the number of continuing professional education required for renewal or the time period within which these hours must be completed.