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Publication 947, Practice Before the IRS and Power of Attorney

This publication discusses:

  • who can represent a taxpayer before the IRS, and
  • what forms or documents are used to authorize a representative.

Usually, attorneys, CPAs, enrolled agents, and enrolled actuaries can represent taxpayers before IRS.

Current Products

Recent Developments


Other Items You May Find Useful:

All Revisions for Publication 947

Publication 1, Your Rights as a Taxpayer

Circular No. 230, Regulations Governing the Practice of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, and Appraisers before the Internal Revenue Service

Form 2848, Power of Attorney and Declaration of Representative

Form 8821, Tax Information Authorization

Other Current Products

Comment on Publication 947

Use the Comment on Tax Forms and Publications web form to provide feedback on the content of this product. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted.

CAUTION: We cannot respond to tax-related questions submitted using this page. Instead, please visit Tax Law Questions or call our toll-free number at 1-800-829-1040 (Individuals) or 1-800-829-4933 (Business).

Page Last Reviewed or Updated: 23-Sep-2014