If the representative is to appear before the IRS without the taxpayer, a Power of Attorney will be necessary. Ideally an IRS Power of Attorney will be used (form 2848). This document contains specific legal disclosure that the representative agrees to abide by, including but not limited to: Being aware of regulations contained in Treasury Department Circular No. 230 and not being under suspension or disbarment.
In the case that a non-IRS power of attorney is used, a copy of form 2848 will have to be attached to it and signed by the representative.
A representative may also be authorized to receive confidential information without providing representation, in which case a Power of Attorney is not necessary, this can be achieved by filing a form 8821, Tax Information Authorization.
Showing posts with label Representation. Show all posts
Showing posts with label Representation. Show all posts
Tuesday, August 12, 2008
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.
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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