Publication 947 - Practice Before The Irs And Power Of Attorney (Page 2 of 19) in pdf

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opments (such as legislation enacted after we release it)

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will be posted on that page.

Publications

Practitioners’ Hotline

Your Rights as a Taxpayer

470

Limited Practice Without Enrollment

The Practitioner Priority Service® is a nationwide, toll-free

Circular No. 230 Regulations Governing Practice

hotline that provides professional support to practitioners

before the Internal Revenue Service

with account-related questions. The toll-free number for

this service is 1-866-860-4259.

Forms and Instructions

2848 Power of Attorney and Declaration of

Introduction

Representative

8821 Tax Information Authorization

This publication discusses who can represent a taxpayer

before the IRS and what forms or documents are used to

authorize a person to represent a taxpayer. Usually, attor-

neys, certified public accountants (CPAs), enrolled agents,

Practice Before the IRS

enrolled retirement plan agents, and enrolled actuaries

can represent taxpayers before the IRS. Under special

circumstances, other individuals, including registered tax

Terms you may need to know

return preparers, unenrolled return preparers, and stu-

(see Glossary):

dents can represent taxpayers before the IRS. For details

regarding taxpayer representation, see Who Can Practice

Attorney-in-fact

Before the IRS, later.

CAF number

Definitions. Many of the terms used in this publication,

Centralized Authorization File (CAF) System

such as “enrolled agent” and “practitioner” are defined in

Commissioner

the Glossary at the back of this publication.

Durable power of attorney

Comments and suggestions. We welcome your com-

ments about this publication and your suggestions for

Enrolled agent

future editions.

Fiduciary

You can write to us at the following address:

General power of attorney

Internal Revenue Service

Government officer or employee

Individual Forms and Publications Branch

SE:W:CAR:MP:T:I

Limited power of attorney

1111 Constitution Ave. NW, IR-6526

Practitioner

Washington, DC 20224

Recognized representative

We respond to many letters by telephone. Therefore, it

Registered tax return preparer

would be helpful if you would include your daytime phone

number, including the area code, in your correspondence.

Unenrolled tax return preparer

You can email us at taxforms@irs.gov. Please put

“Publications Comment” on the subject line. You can also

The Office of Professional Responsibility and the Return

send us comments from , select

Preparer Office generally are responsible for administering

“Comment on Tax Forms and Publications” under “Infor-

and enforcing the regulations governing practice before

mation About.”

the IRS. The Office of Professional Responsibility gener-

Ordering forms and publications. Visit

ally has responsibility for matters related to practitioner

formspubs/ to download forms and publications, call

conduct and exclusive responsibility for discipline, includ-

1-800-829-3676, or write to the address below and receive

ing disciplinary proceedings and sanctions. The Return

a response within 10 days after your request is received.

Preparer Office is responsible for matters related to the

Internal Revenue Service

authority to practice, including acting on applications for

1201 N. Mitsubishi Motorway

enrollment and administering competency testing and con-

Bloomington, IL 61705-6613

tinuing education.

What Is Practice Before the IRS?

Tax questions. If you have a tax question, check the

information available on IRS.gov or call 1-800-829-1040.

Practice before the IRS covers all matters relating to any of

We cannot answer tax questions sent to either of the

the following.

above addresses.

Page 2

Publication 947 (May 2012)

Publication 947 - Practice Before The Irs And Power Of Attorney Page 2

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