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.
Other Items You May Find Useful:
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
Comment on Publication 947
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