Publication 947 - Practice Before The Irs And Power Of Attorney Page 19
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19To help us develop a more useful index, please let us know if you have ideas for index entries.
Index
See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.
A
G
Publications (See Tax help)
Actuaries . . . . . . . . . . . . . . . . . . . . . . . . .
18
General power of attorney . . . . . .
18
R
Application for enrollment . . . . . . .
5
Glossary . . . . . . . . . . . . . . . . . . . . 2, 6,
18
Registered tax return preparers
Assistance (See Tax help)
Government officer and
and unenrolled return
employee . . . . . . . . . . . . . . . . . . . . . .
18
Associations . . . . . . . . . . . . . . . . . . . . . .
4
preparers . . . . . . . . . . . . . . . . . . . . . . .
3
Attorney-in-fact . . . . . . . . . . . . . . . . . .
18
Representation outside the United
H
Attorneys . . . . . . . . . . . . . . . . . . . . . 3,
18
States . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
Authorization letter . . . . . . . . . . . . . . .
4
Help (See Tax help)
Restrictions . . . . . . . . . . . . . . . . . . . . . . .
6
Rules of practice . . . . . . . . . . . . . . . . . .
5
C
I
Due diligence . . . . . . . . . . . . . . . . . . . .
6
CAF (See Centralized Authorization
Inactive retirement status . . . . . . . .
4
Duties . . . . . . . . . . . . . . . . . . . . . . . . . . .
5
File (CAF))
Inactive roster . . . . . . . . . . . . . . . . . . . .
4
Duty to advise . . . . . . . . . . . . . . . . . . .
5
CAF number . . . . . . . . . . . . . . . . . . 4,
18
Incapacity or incompetency . . . . . .
7
Restrictions . . . . . . . . . . . . . . . . . . . . . .
6
Centralized Authorization File
(CAF) . . . . . . . . . . . . . . . . . . . . . . . . . . .
18
L
S
Certified public accountants
Limited power of attorney . . . . . . .
18
Special appearances . . . . . . . . . . . . .
4
(CPAs) . . . . . . . . . . . . . . . . . . . . . . 3,
18
Loss of eligibility . . . . . . . . . . . . . . . . .
4
Students. . . . . . . . . . . . . . . . . . . . . . . . . 3,
4
Comments . . . . . . . . . . . . . . . . . . . . . . . .
2
Failure to meet requirements . . . .
4
Suggestions . . . . . . . . . . . . . . . . . . . . . .
2
Commissioner . . . . . . . . . . . . . . . . . . .
18
Suspension . . . . . . . . . . . . . . . . . . . . . 4,
6
Corporations . . . . . . . . . . . . . . . . . . . . . .
4
M
CPAs (See Certified public
More information (See Tax help)
T
accountants (CPAs))
Tax help . . . . . . . . . . . . . . . . . . . . . . . . . .
15
N
Taxpayer advocate . . . . . . . . . . . . . .
16
D
Non-IRS power of attorney . . . . . . .
7
Termination . . . . . . . . . . . . . . . . . . . . . . .
7
Disbarment . . . . . . . . . . . . . . . . . . . . . . 4,
6
TTY/TDD information . . . . . . . . . . . .
15
Disreputable conduct . . . . . . . . . . . .
6
O
Durable power of attorney . . . . . .
18
Office of Professional
U
Responsibility . . . . . . . . . . . . . . . . . .
2
Unenrolled individuals . . . . . . . . . . .
3
E
Employee . . . . . . . . . . . . . . . . . . . . . . . .
4
Enrolled actuaries . . . . . . . . . . . . . . . .
3
P
Family member . . . . . . . . . . . . . . . . . .
3
Enrolled agent . . . . . . . . . . . . . . 3, 5,
18
Partnerships . . . . . . . . . . . . . . . . . . . . . .
4
Fiduciary . . . . . . . . . . . . . . . . . . . . . . . . .
4
Enrolled retirement plan
Individual . . . . . . . . . . . . . . . . . . . . . . . .
3
Power of attorney . . . . . . . . 6, 7, 9,
10
agent . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
Officer . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
Processing and handling . . . . . . .
15
Partner . . . . . . . . . . . . . . . . . . . . . . . . . .
3
Representative . . . . . . . . . . . . . . . . .
15
F
Practice before the IRS . . . . . . 2, 3,
4
FAX copies . . . . . . . . . . . . . . . . . . . . . . . .
9
W
Practitioner . . . . . . . . . . . . . . . . . . . . . .
18
Fiduciary . . . . . . . . . . . . . . . . . . . . . . . . .
18
Processing a non-IRS power of
Where to file . . . . . . . . . . . . . . . . . . . . . .
9
Form 23 and Form 23-EP . . . . . . . . .
5
attorney . . . . . . . . . . . . . . . . . . . . . . . . .
8
Form 2587 . . . . . . . . . . . . . . . . . . . . . . . . .
5
Protected communication:
Form 2848 . . . . . . . . . . . . . . . . . . . 7, 8,
10
Tax shelters . . . . . . . . . . . . . . . . . . . . .
5
Form 5434 . . . . . . . . . . . . . . . . . . . . . . . . .
5
Public accountants . . . . . . . . . . . . . .
18
Free tax services . . . . . . . . . . . . . . . .
15
Publication 947 (May 2012)
Page 19
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