Publication 947 discusses who can represent a taxpayer before 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. This publication discusses who can represent a taxpayer before the IRS and what forms or documents are used to authorize a representative.
Publication 966 is used to guide businesses and individuals on how to enroll in the Electronic Federal Tax Payment System (EFTPS). The EFTPS helps ensure accuracy and reduce penalties by allowing you to schedule payments in advance and review your information throughout the process.