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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.

Current Products


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

Publication 1, Your Rights as a Taxpayer

Taxpayer Advocate Service

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 see our Tax Law Questions page.

Page Last Reviewed or Updated: 15-Aug-2016