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Information for tax professionals

 
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Guidance about your duties and responsibilities as a practitioner before the IRS, or your limitations as a practitioner currently under suspension or disbarment from practice before the IRS.

Guidance for unlicensed, unenrolled individuals when representing before the IRS as, for example, an immediate family member of the represented taxpayer; a regular, fulltime employee of an individual employer; a regular, fulltime employee of a partnership, corporation, trust, estate, or governmental unit; or a foreign tax professional or other individual for an individual/entity taxpayer outside the USA. (Cir 230, section 10.7)
Disciplinary status of:
  • An individual who you believe practices before the IRS as an:
    • Attorney
    • Certified public accountant
    • Enrolled agent
    • Enrolled actuary
    • Enrolled retirement plan agent
    • Annual Filing Season Program participant
    • An appraiser who provides appraisals used for federal tax matters.
Power of attorney and authorization issues, including:
  • Completing Form 2848, Power of Attorney and Declaration of Representative
  • Withdrawing as a representative
  • Validity of documents signed by representatives on behalf of taxpayers
  • Authority of corporate officers to bind a corporation
  • Representation of defunct business entities
  • Tax Information Authorization
Disclosure or use of taxpayer-client information, including:
  • Subpoenas or court orders for the production of client records
  • Sale or other disposition of a tax return preparation business
  • Death of a tax return preparer
  • Use of client lists
  • Office of Associate Chief Counsel
    (Procedure & Administration)
    Room 5503, CC:P&A
    1111 Constitution Avenue, NW
    Washington, DC 20224
    Phone:  202-317-3400​
  • Signing returns and other documents
  • Record-keeping requirements for tax return preparers
Requesting your CAF client listing CAF client listing request on the IRS Freedom of Information Act (FOIA) guidelines page.
Requesting your CAF number
Status as an attorney Lawyer licensing by state agency
Status as a certified public accountant State Boards of Accountancy or CPAverify
Status as an enrolled agent or enrolled retirement plan agent Email epp@irs.gov
Status as an enrolled actuary Email nhqjbea@irs.gov
Submitting complaints about tax return preparers Form 14157, Complaint: Tax Return Preparer PDF
IRS Return Preparer Program, involving:
  • PTIN related questions
  • Annual Filing Season Program (AFSP)
  • Scheduling for the IRS Special Enrollment Examination
  • List of IRS continuing education providers
  • Enrolled actuaries
  • Enrolled retirement plan agents