Form 8821/2848 - Tax Information Authorization - Power Of Attorney And Declaration Of Representative Page 3

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Unenrolled return preparers. Any individual other
Commissioner’s Special Authorization
than an attorney, CPA, enrolled agent, or enrolled actu-
Also, the Director of Practice can authorize an individual
ary who prepares a return and signs it as the return
who is not otherwise eligible to practice before the IRS
preparer is an unenrolled return preparer. Also, any indi-
to represent another for a particular matter. This author-
vidual who prepares a return and is not required to sign it
ization is known as the ‘‘Commissioner’s Special
as the preparer is considered to be an unenrolled
Authorization.’’The prospective representative must re-
preparer.
quest this authorization in writing from the Director of
Limited practice. An unenrolled return preparer may
Practice. However, it is granted only when extremely
represent the taxpayer only concerning the return that
compelling circumstances exist. If granted, the Director
he or she prepared. Also, an unenrolled return preparer
of Practice will issue a letter that details the particular tax
is permitted to represent taxpayers only before the Ex-
matter for which the authorization is granted.
amination Division of the IRS and is not permitted to re-
The Commissioner’s Special Authorization letter
present anyone before the Appeals, Collection, or any
should not be confused with a letter from an IRS service
other division of the IRS. For more information on these
center advising an individual that he or she has been as-
limitations, get Publication 470, Limited Practice Without
signed a Centralized Authorization File (CAF) number
Enrollment.
(an identifying number that the IRS assigns representa-
Practice denied. The Director, after giving notice
tives). The issuance of a CAF number does not indicate
and an opportunity for a conference, can deny eligibility
that a person is either recognized or authorized to prac-
for limited practice before the IRS to any unenrolled
tice before the IRS. It merely confirms that a centralized
preparer or other unenrolled individual (discussed next)
file for authorizations has been established for the repre-
who has engaged in disreputable conduct. This conduct
sentative under that number.
includes, but is not limited to, the Disreputable Conduct
list of items under What Are the Rules of Practice, later.
Who Cannot Practice
Other unenrolled individuals. Because of their special
The following individuals are generally ineligible to prac-
relationship with a taxpayer, the following unenrolled in-
tice before the IRS:
dividuals can represent the specified taxpayers before
1) Individuals convicted of any criminal offense under
the IRS, provided they present satisfactory identification
the revenue laws of the U.S.,
and, in most cases, proof of authority to represent.
2) Individuals convicted of any offense involving dis-
1) An individual can represent himself or herself
honesty or breach of trust,
before the IRS.
3) Individuals under disbarment or suspension from
2) A family member. An individual family member can
practicing as attorneys, CPAs, public accountants,
represent members of his or her immediate family.
or actuaries in any state, possession, territory, com-
3) An officer. A bona fide officer of a corporation (in-
monwealth, or in the District of Columbia, any fed-
cluding parents, subsidiaries, or affiliated corpora-
eral court, or any body or board of any federal
tions), association, organized group, or, in the
agency,
course of his or her official duties, an officer of a
4) Individuals who are disbarred or suspended from
governmental unit, agency, or authority can re-
practice before the IRS,
present it before the IRS.
5) Individuals whose applications for enrollment to
4) A partner. A partner can represent the partnership
practice before the IRS have been denied,
before the IRS.
5) A trustee, receiver, guardian, administrator or
6) Individuals who refuse or have refused to comply
executor can represent the trust, receivership,
with the regulations governing practice before the
guardianship, or estate.
IRS,
6) An employee. A regular full-time employee can re-
7) Individuals whose conduct or practices are disrepu-
present his or her employer. An employer can be,
table (see Disreputable Conduct, later),
but is not limited to, an individual, partnership, cor-
8) Officers or employees of the U.S. Government or of
poration (including parents, subsidiaries, or affili-
the District of Columbia,
ated corporations), association, trust, receivership,
guardianship, estate, organized group, governmen-
9) Officers or employees of state governments with
tal unit, agency, or authority.
authority to act on tax matters, if that employment
may disclose facts or information on Federal tax
matters, and
Representation Outside the United States
10) Any member of Congress or Resident Commis-
An unenrolled individual can represent any individual or
sioner (elect or serving) in connection with any mat-
entity before IRS personnel who are outside the United
ter for which he or she directly or indirectly receives,
States.
agrees to receive, or seeks any compensation.
Page 3

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