Publication 947 - Practice Before The Irs And Power Of Attorney
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19Contents
Department of the Treasury
Internal Revenue Service
What’s New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
Practitioners’ Hotline . . . . . . . . . . . . . . . . . . . . . . .
2
Publication 947
Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
(Rev. May 2012)
Practice Before the IRS . . . . . . . . . . . . . . . . . . . . .
2
Cat. No. 13392P
What Is Practice Before the IRS? . . . . . . . . . . . . . . 2
Practice
Who Can Practice Before the IRS? . . . . . . . . . . . . . 3
Representation Outside the United
States . . . . . . . . . . . . . . . . . . . . . . . . . .
4
Before
Authorization for Special Appearances . . . . . . . 4
Who Cannot Practice Before the IRS? . . . . . . . . . . 4
How Does an Individual Become Enrolled? . . . . . . . 5
the IRS and
What Are the Rules of Practice? . . . . . . . . . . . . . . . 5
Duties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Power of
Restrictions . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
Incompetence and Disreputable
6
Conduct . . . . . . . . . . . . . . . . . . . . . . . . .
Attorney
Censures, Disbarments, and
Suspensions . . . . . . . . . . . . . . . . . . . . .
6
Authorizing a Representative . . . . . . . . . . . . . . . . .
6
What Is a Power of Attorney? . . . . . . . . . . . . . . . . . 6
When Is a Power of Attorney Required? . . . . . . . . . 7
Form Required . . . . . . . . . . . . . . . . . . . . . . . . . 7
Preparation of Form — Helpful Hints . . . . . . . . 8
Where To File a Power of Attorney . . . . . . . . . . 9
Retention/Revocation of Prior Power(s)
9
of Attorney . . . . . . . . . . . . . . . . . . . . . . .
Revocation of Power of
Attorney/Withdrawal of
Representative . . . . . . . . . . . . . . . . . . . .
9
When Is a Power of Attorney Not Required? . . . . . 10
How Do I Fill Out Form 2848? . . . . . . . . . . . . . . . 10
What Happens to the Power of Attorney
When Filed? . . . . . . . . . . . . . . . . . . . . . . . . . 10
Processing and Handling . . . . . . . . . . . . . . . . 15
Dealing With the Representative . . . . . . . . . . 15
How To Get Tax Help . . . . . . . . . . . . . . . . . . . . . . . 15
Glossary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
What’s New
Registered tax return preparers. Registered tax return
preparers may prepare and sign as the preparer tax re-
turns and claims for refund and other documents for sub-
mission to the IRS. They may also represent taxpayers
before revenue agents, customer service representatives,
and similar IRS employees during an examination if they
Get forms and other information
signed the return or claim for refund for the tax year or
faster and easier by:
period under examination.
Internet
IRS.gov
Future developments. The IRS has created a page on
IRS.gov for information about Publication 947 at
May 31, 2012
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Parent category: Financial