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Tax Guide for Practice Before th... - Alexander Schaper

Tax Guide for Practice Before the IRS (Tax Bible Series)

Alexander Schaper
irspubs.com , English
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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, attorneys, certified public accountants (CPAs), enrolled agents, enrolled retirement plan agents, and enrolled actuaries can represent taxpayers before the IRS. Under special circumstances, other individuals, including registered tax return preparers, unenrolled return preparers, and students can represent taxpayers before the IRS. For details regarding taxpayer representation, see Who Can Practice Before the IRS, later.

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