The IRS test for tax preparers will not be as hard as the exam to become an enrolled agent, according to IRS. While they do not expect that the test will be overly easy (I do,look at any mass government exams), they note that it will be designed to ensure only a minimum level of competency.
Preparers will have to take the test at one of a few hundred test centers nationwide (good news for Prometric stock holders). The exact locations haven’t been announced yet (think Prometic Testing Centers). IRS won’t provide study materials for the exam, but you can expect that the private sector will step in to fill that void (never mind all the IRS publications on their website).