“Can I still be a tax preparer if I owe the IRS?”
Yes, you can. However, you will need to get compliant on your tax debt and get all your returns filed. File any previously unfiled returns, and pay your debt or set up payment arrangements. After a few months of regular payments on a payment arrangement, you will be considered complaint and you will be eligible for an EFIN. Failure to continue to pay payment arrangement obligations could result in EFIN suspension so it is very important to keep paying each month as dictated in the agreement.