Form 8821/2848 - Tax Information Authorization - Power Of Attorney And Declaration Of Representative Page 2

ADVERTISEMENT

oversight responsibility includes making determinations
Introduction
on applications for enrollment to practice and con-
ducting disciplinary proceedings relating to those al-
This publication discusses who can represent a taxpayer
lowed to practice.
before the IRS and what forms or documents are used to
authorize a person to represent a taxpayer. Usually, at-
What Is Practice Before the IRS
torneys, certified public accountants (CPAs), enrolled
agents, and enrolled actuaries can represent taxpayers
A person is practicing before the IRS if he or she:
before the IRS. Under special circumstances, others, in-
Communicates with the IRS for a taxpayer regarding
cluding unenrolled return preparers, can represent tax-
the taxpayer’s rights, privileges, or liabilities under
payers before the IRS. For details regarding taxpayer
laws and regulations administered by the IRS,
representation, see Who Can Practice Before the IRS ,
Represents a taxpayer at conferences, hearings, or
later. The publication also contains a glossary that de-
meetings with the IRS, or
fines certain professional titles as well as various terms.
Also covered is the use of Form 8821, Tax Informa-
Prepares and files necessary documents with the IRS
tion Authorization , to authorize an individual to receive
for a taxpayer.
and inspect a taxpayer’s confidential tax information.
Just preparing a tax return, furnishing information at the
Useful Items
request of the IRS, or appearing as a witness for the tax-
You may want to see:
payer is not practice before the IRS. These acts can be
performed by anyone.
Publication
Who Can Practice
1 Your Rights as a Taxpayer
Before the IRS
470 Limited Practice Without Enrollment
Attorneys. Any attorney who is not currently under sus-
Form (and Instructions)
pension or disbarment from practice before the IRS and
who is a member in good standing of the bar of the high-
2848 Power of Attorney and Declaration of
Representative
est court of any state, possession, territory, common-
wealth, or of the District of Columbia may practice before
8821 Tax Information Authorization
the IRS. However, the attorney must file a written decla-
ration with the IRS that he or she is currently qualified as
an attorney and is authorized to represent the taxpayer.
Ordering publications and forms. To order free publi-
cations and forms, call 1–800–TAX–FORM (1–800–829–
Certified Public Accountants (CPAs). Any CPA who
3676). If you have access to TDD equipment, you can
is not currently under suspension or disbarment from
call 1–800–829–4059. See your tax package for the
practice before the IRS and who is duly qualified to prac-
hours of operation. You can also write to the IRS Forms
tice as a CPA in any state, possession, territory, com-
Distribution Center nearest you. Check your income tax
monwealth, or in the District of Columbia may practice
package for the address.
before the IRS. However, the CPA must file a written
If you have access to a personal computer and
declaration with the IRS that he or she is currently quali-
modem, you can also get many forms and publications
fied as a CPA and is authorized to represent the
electronically. See How To Order Forms and Publica-
taxpayer.
tions in your income tax package for details.
Enrolled agents. Any enrolled agent may practice
Asking tax questions. You can call the IRS with your
before the IRS.
tax question Monday through Friday during regular busi-
ness hours. Check your telephone book or your tax
Enrolled actuaries. Any individual who is enrolled as
package for the local number or you can call 1–800–
an actuary by the Joint Board for the Enrollment of Actu-
829–1040 (1–800–829–4059 for TDD users).
aries may practice before the IRS. However, the enrolled
actuary must file a written declaration with the IRS that
he or she is currently qualified as an enrolled actuary
Practice Before the IRS
and is authorized to represent the taxpayer. The practice
of enrolled actuaries is limited to certain Internal Reve-
nue Code sections that relate to their area of expertise,
The office of Director of Practice, IRS has oversight re-
principally those sections governing employee retire-
sponsibility for the regulations in Treasury Department
ment plans.
Circular 230 concerning practice before the IRS. That
Page 2

ADVERTISEMENT

00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial