Publication 947 - Practice Before The Irs And Power Of Attorney (Page 3 of 19) in pdf

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Communicating with the IRS for a taxpayer regard-

Registered tax return preparers and unenrolled return

ing the taxpayer’s rights, privileges, or liabilities

preparers. A registered tax return preparer is an individ-

under laws and regulations administered by the IRS.

ual who has passed an IRS competency test and is author-

ized to prepare and sign tax returns as the preparer. An

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Representing a taxpayer at conferences, hearings,

unenrolled return preparer is an individual other than an

or meetings with the IRS.

attorney, CPA, enrolled agent, enrolled retirement plan

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Preparing and filing documents, including tax re-

agent, or enrolled actuary who prepares and signs a tax-

turns, with the IRS for a taxpayer.

payer’s return as the preparer, or who prepares a return

but is not required (by the instructions to the return or

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Providing a client with written advice which has a

regulations) to sign the return.

potential for tax avoidance or evasion.

Registered tax return preparers and unenrolled return

Furnishing information at the request of the IRS or appear-

preparers may only represent taxpayers before revenue

ing as a witness for the taxpayer is not practice before the

agents, customer service representatives, or similar of-

IRS.

ficers and employees of the Internal Revenue Service

(including the Taxpayer Advocate Service) during an ex-

amination of the taxable year or period covered by the tax

Who Can Practice Before the IRS?

return they prepared and signed. Registered tax return

preparers and unenrolled return preparers cannot repre-

The following individuals can practice before the IRS. How-

sent taxpayers, regardless of the circumstances requiring

ever, any individual who is recognized to practice (a recog-

representation, before appeals officers, revenue officers,

nized representative) must be designated as the

counsel or similar officers or employees of the Internal

taxpayer’s representative and file a written declaration with

Revenue Service or the Department of Treasury. Regis-

the IRS stating that he or she is authorized and qualified to

tered tax return preparers and unenrolled return preparers

represent a particular taxpayer. Form 2848 can be used for

cannot execute closing agreements, extend the statutory

this purpose.

period for tax assessments or collection of tax, execute

waivers, execute claims for refund, or sign any document

Attorneys. Any attorney who is not currently under sus-

on behalf of a taxpayer.

pension or disbarment from practice before the IRS and

If the unenrolled return preparer does not meet the

who is a member in good standing of the bar of the highest

requirements for limited representation, you may file Form

court of any state, possession, territory, commonwealth, or

8821 to allow the preparer to inspect your tax information

the District of Columbia may practice before the IRS.

and receive copies of notices sent to you by the IRS. See

Form 8821.

Certified public accountants (CPAs). Any CPA who is

Practice denied. Any individual engaged in limited

not currently under suspension or disbarment from prac-

practice before the IRS who is involved in disreputable

tice before the IRS and who is duly qualified to practice as

conduct is subject to disciplinary action. Disreputable con-

a CPA in any state, possession, territory, commonwealth,

duct includes, but is not limited to, the list of items under

or the District of Columbia may practice before the IRS.

Incompetence and Disreputable Conduct shown later

Enrolled agents. Any enrolled agent in active status who

under What Are the Rules of Practice.

is not currently under suspension or disbarment from prac-

Other individuals who may serve as representatives.

tice before the IRS may practice before the IRS.

Because of their special relationship with a taxpayer, the

following individuals can represent the specified taxpayers

Enrolled retirement plan agents. Any enrolled retire-

before the IRS, provided they present satisfactory identifi-

ment plan agent in active status who is not currently under

cation and, except in the case of an individual described in

suspension or disbarment from practice before the IRS

(1) below, proof of authority to represent the taxpayer.

may practice before the IRS. The practice of enrolled

retirement plan agents is limited to certain Internal Reve-

1. An individual. An individual can represent himself or

nue Code sections that relate to their area of expertise,

herself before the IRS and does not have to file a

principally those sections governing employee retirement

written declaration of qualification and authority.

plans.

2. A family member. An individual can represent mem-

bers of his or her immediate family. Immediate family

Enrolled actuaries. Any individual who is enrolled as an

includes a spouse, child, parent, brother, or sister of

actuary by the Joint Board for the Enrollment of Actuaries

the individual.

who is not currently under suspension or disbarment from

practice before the IRS may practice before the IRS. The

3. An officer. A bona fide officer of a corporation (in-

practice of enrolled actuaries is limited to certain Internal

cluding a parent, subsidiary, or other affiliated corpo-

Revenue Code sections that relate to their area of exper-

ration), association, or organized group can

tise, principally those sections governing employee retire-

represent the corporation, association, or organized

ment plans.

group. An officer of a governmental unit, agency, or

authority, in the course of his or her official duties,

Student. Under certain circumstances, a student who is

can represent the organization before the IRS.

supervised by a practitioner may request permission to

4. A partner. A general partner may represent the part-

represent another person before the IRS. For more infor-

mation, see Authorization for special appearances, later.

nership before the IRS.

Publication 947 (May 2012)

Page 3

Publication 947 - Practice Before The Irs And Power Of Attorney Page 3

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