This publication discusses: who can represent a taxpayer before the IRS, and what forms or documents are used to authorize a representative. Current revision Publication 947 PDF (HTML | eBook EPUB) Recent developments None at this time Other items you may find useful All revisions for Publication 947 Circular No. 230, Regulations Governing the Practice of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, and Appraisers before the Internal Revenue Service PDF Low Income Taxpayer Clinics About Publication 1, Your Rights as a Taxpayer Taxpayer Advocate Service Other current products Related items About Form 2848, Power of Attorney and Declaration of Representative About Form 8821, Tax Information Authorization
