Wednesday, July 9, 2008

IRS Representation

Question: Who can I seek to represent me with the IRS?

Answer: In order to represent taxpayers before the IRS you need to be one an Attorney, CPA (Certified Public Accountant), Enrolled Agent or an Enrolled Acutary. Any of these can be competent to represent a tax payer before the IRS regarding their rights, priviliges and or liabilities.

An unenrolled tax preparer can also represent their client, however, the scope of representation is greatly limited, meaning they can only represent a client with respect to a return that they themselves prepared and only with IRS's customer service, revenue agents and examination officers. They cannot, however, represent a client with other offices of the IRS, such as Collections or Appeals, meaning that they cannot execute closing agreements, execute waiver or extend the statutory period for tax assessments or collection of tax.

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