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Corporations, associations, partnerships, and other

Duty to advise. A practitioner who knows that his or her

persons that are not individuals are also ineligible to

client has not complied with the revenue laws or has

made an error in or omission from any return, document,

practice before the IRS.

affidavit, or other required paper has the responsibility to

advise the client promptly of the noncompliance, error,

How an Individual Becomes Enrolled

or omission.

The Director of Practice can grant enrollment to practice

before the IRS to an applicant who demonstrates spe-

Due diligence. A practitioner must exercise due

cial competence in tax matters by passing a written ex-

diligence:

amination administered by the IRS. Enrollment also can

1) In preparing or assisting in the preparation of, ap-

be granted to an applicant who qualifies because of past

proving, and filing returns, documents, affidavits,

employment with the IRS. An applicant must not have

and other papers relating to Internal Revenue Ser-

engaged in any conduct that would justify suspension or

vice matters;

disbarment by the IRS.

2) In determining the correctness of oral or written rep-

resentations made by him or her to the Department

Form 23. Applicants can apply for enrollment by filing

of the Treasury; and

Form 23, Application for Enrollment to Practice Before

the Internal Revenue Service, with the Director of Prac-

3) In determining the correctness of oral or written rep-

tice. The application must include a check or money or-

resentations made by him or her to clients with ref-

der in the amount of the fee shown on Form 23. You can

erence to any matter administered by the Internal

obtain Form 23 from the Director of Practice, IRS, Wash-

Revenue Service.

ington D.C. 20224.

Restrictions

Period of enrollment. An enrollment card will be is-

sued to each individual whose application is approved.

Practitioners are restricted from engaging in certain

The individual is enrolled until the expiration date shown

practices. The following paragraphs discuss some of

on the enrollment card. To continue practicing beyond

those restricted practices.

the expiration date, the individual must request renewal

of the enrollment. Forms required for renewal can be ob-

Delays. A practitioner must not unreasonably delay the

tained from the Director of Practice, IRS, Washington,

prompt disposition of any matter before the IRS.

D.C. 20224.

Assistance from disbarred or suspended persons

What Are the Rules of Practice

and former IRS employees. A practitioner must not

knowingly directly or indirectly do the following:

An attorney, CPA, enrolled agent, or enrolled actuary au-

thorized to practice before the IRS (referred to hereafter

Employ or accept assistance from any person who is

as a Practitioner ) has the duty to perform certain acts

under disbarment or suspension from practice before

and is restricted from performing other acts. In addition,

the IRS,

a practitioner cannot engage in disreputable conduct

Accept employment as associate, correspondent, or

(discussed later). Any practitioner who does not comply

subagent from, or share fees with, any such person, or

with the rules of practice or engages in disreputable con-

Accept assistance from any former government em-

duct is subject to disciplinary action. Also, unenrolled

ployee where provisions of these regulations or any

preparers must comply with most of these rules of prac-

Federal law would be violated.

tice and conduct to exercise the privilege of limited prac-

tice before the IRS. See Publication 470 for a discussion

Performance as a notary. If the practitioner, who is a

of the special rules for limited practice by unenrolled

notary public, is employed as counsel, attorney, or agent

preparers.

in a matter before the IRS, or has a material interest in

the matter, he or she must not engage in any notary ac-

Duties

tivities relative to the matter.

Practitioners must promptly submit records or informa-

tion requested by officers or employees of the IRS.

Practice by partners of current and former govern-

When the Director of Practice requests information con-

ment employees. A partner of an officer or employee

cerning possible violations of the regulations by other

of the executive branch of the U.S. Government, or of an

parties, the practitioner must provide it and be prepared

independent agency of the U.S. or of the District of Co-

to testify in disbarment or suspension proceedings. A

lumbia, cannot represent anyone in a matter before the

practitioner can be excepted from these rules if he or

IRS in which the officer or employee has (or had) a per-

she believes in good faith and on reasonable grounds

sonal or substantial interest as a government employee.

that the information requested is privileged or that the

Although not discussed here, there are similar and addi-

request is of doubtful legality.

tional restrictions on former government employees.

Page 4

Form 8821/2848 - Tax Information Authorization - Power Of Attorney And Declaration Of Representative Page 4

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