Publication 947 - Introductory Material


What's New

Registered tax return preparers. Registered tax return preparers may prepare and sign as the preparer tax returns and claims for refund and other documents for submission to the IRS. They may also represent taxpayers before revenue agents, customer service representatives, and similar IRS employees during an examination if they signed the return or claim for refund for the tax year or period under examination.

Future developments. The IRS has created a page on IRS.gov for information about Publication 947 at www.irs.gov/pub947. Information about any future developments (such as legislation enacted after we release it) will be posted on that page.

Practitioners' Hotline

The Practitioner Priority Service® is a nationwide, toll-free hotline that provides professional support to practitioners with account-related questions. The toll-free number for this service is 1-866-860-4259.

Introduction

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.

Definitions.   Many of the terms used in this publication, such as “enrolled agent” and “practitioner” are defined in the Glossary at the back of this publication.

Comments and suggestions.   We welcome your comments about this publication and your suggestions for future editions.

  You can write to us at the following address:

Internal Revenue Service 
Individual Forms and Publications Branch 
SE:W:CAR:MP:T:I 
1111 Constitution Ave. NW, IR-6526 
Washington, DC 20224

  We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence.

  You can email us at taxforms@irs.gov . Please put “Publications Comment” on the subject line. You can also send us comments from www.irs.gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information About.

Ordering forms and publications.   Visit www.irs.gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received.

Internal Revenue Service 
1201 N. Mitsubishi Motorway 
Bloomington, IL 61705-6613

Tax questions.   If you have a tax question, check the information available on IRS.gov or call 1-800-829-1040. We cannot answer tax questions sent to either of the above addresses.

Useful Items - You may want to see:

Publications

  • 1 Your Rights as a Taxpayer

  • 470 Limited Practice Without Enrollment

  • Circular No. 230 Regulations Governing Practice before the Internal Revenue Service

Forms and Instructions

  • 2848 Power of Attorney and Declaration of Representative

  • 8821 Tax Information Authorization


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