About 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.

Current Revision


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

Low Income Taxpayer Clinics

About Publication 1, Your Rights as a Taxpayer

Taxpayer Advocate Service

Other Current Products