taxmap/pubs/p947-000.htm#en_us_publink1000145598taxmap/pubs/p947-000.htm#en_us_publink1000148586Enrolled retirement plan agents.(p1)
Enrolled retirement plan agents are now authorized to practice
before the IRS under section 10.3(e) of Circular 230. See
Enrolled retirement plan agents under
Who Can Practice Before the IRS? later.
taxmap/pubs/p947-000.htm#en_us_publink1000148588Practitioners' hotline.(p1)
The Practitioner Priority Service® is a nationwide, toll-free
hotline that provides professional support to practitioners with account-related
questions. This service is available weekdays from 8:00 a.m. to 5:00 p.m. local
time. The toll-free number for this service is 1-866-860-4259.
taxmap/pubs/p947-000.htm#en_us_publink1000148589Non-IRS powers of attorney.(p2)
A general, durable, or limited power of attorney will be accepted
by the IRS if it satisfies the same requirements stated in Form 2848. If the
non-IRS power of attorney does not contain all the required information, the
attorney-in-fact (the representative) appointed by the non-IRS power of attorney
may be able to add the missing information by attaching a Form 2848. See
Non-IRS powers of attorney
under
When Is a Power of Attorney Required, later.
This publication discusses who can represent a taxpayer before
the IRS and what forms or documents are used to authorize a person to represent
a taxpayer. Usually, attorneys, certified public accountants (CPAs), enrolled
agents, and enrolled actuaries can represent taxpayers before the IRS. Under
special circumstances, other individuals, including unenrolled return preparers,
can represent taxpayers before the IRS. For details regarding taxpayer
representation, see
Who Can Practice Before the IRS, later. This publication also contains a Glossary that defines
certain professional titles as well as various terms.
Also covered is the use of Form 8821,Tax Information Authorization,
to authorize an individual or certain entities to receive and inspect a
taxpayer's confidential tax information. See
Disclosure of tax return information under
When Is a Power of Attorney Not Required, later.
taxmap/pubs/p947-000.htm#en_us_publink1000148590Many of the terms used in this publication, such as
enrolled agent and
practitioner are defined in the
Glossary at the back of this publication.
taxmap/pubs/p947-000.htm#en_us_publink1000148591We welcome your comments about this publication and your suggestions
for future editions.
You can email us at
*taxforms@irs.gov. Please put "Publications Comment" on the subject line.
You can write to us at the following address:
Internal Revenue Service
Business Forms and Publications Branch
SE:W:CAR:MP:T:B
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
We respond to many letters by telephone. Therefore, it would
be helpful if you would include your daytime phone number, including the area
code, in your correspondence.
taxmap/pubs/p947-000.htm#TXMP7211449aUseful items
You may want to see:
Publication 1 Your Rights as a Taxpayer 470 Limited Practice Without Enrollment Circular No. 230 Regulations Governing the Practice of Attorneys, Certified Public
Accountants, Enrolled Agents, Enrolled Actuaries, and Appraisers before the
Internal Revenue Service Form (and Instructions) 2848:
Power of Attorney and Declaration of Representative 8821:
Tax Information Authorization taxmap/pubs/p947-000.htm#en_us_publink1000148592See
How To Get Tax Help, near the end of this publication, for information about getting
publications and forms.
taxmap/pubs/p947-000.htm#en_us_publink1000148593Words you may need to know (see Glossary)
- Enrolled agent
- Practitioner
- Recognized representative
The Office of Professional Responsibility is responsible for
administering and enforcing the regulations governing practice before the IRS.
These regulations are published as Treasury Department Circular No. 230. The
Office's responsibility includes making determinations on applications for
enrollment to practice before the IRS and conducting disciplinary proceedings
relating to those eligible to practice.
taxmap/pubs/p947-000.htm#en_us_publink1000148594Practice before the IRS covers all matters relating to any of
the following.
- Communicating with the IRS for a taxpayer regarding the taxpayer's
rights, privileges, or liabilities under laws and regulations administered by
the IRS.
- Representing a taxpayer at conferences, hearings, or meetings
with the IRS.
- Preparing and filing documents with the IRS for a taxpayer.
- Corresponding and communicating.
Just preparing a tax return, furnishing information at the request
of the IRS, or appearing as a witness for the taxpayer is not practice before
the IRS. These acts can be performed by anyone.
Any of the following individuals can practice before the IRS.
However, any individual who is recognized to practice (a recognized
representative) must be designated as the taxpayer's power of attorney and file
a written declaration with the IRS stating that he or she is authorized and
qualified to represent a particular taxpayer. Form 2848 can be used for this
purpose.
taxmap/pubs/p947-000.htm#en_us_publink1000148596Any attorney who is not currently under suspension or disbarment
from practice before the IRS and who is a member in good standing of the bar of
the highest court of any state, possession, territory, commonwealth, or of the
District of Columbia may practice before the IRS.
taxmap/pubs/p947-000.htm#en_us_publink1000148597Any CPA who is not currently under suspension or disbarment from
practice before the IRS and who is duly qualified to practice as a CPA in any
state, possession, territory, commonwealth, or in the District of Columbia may
practice before the IRS.
taxmap/pubs/p947-000.htm#en_us_publink1000148598Any enrolled agent in active status may practice before the IRS.
taxmap/pubs/p947-000.htm#en_us_publink1000148599Any enrolled retirement plan agent in active status may practice
before the IRS. The practice of enrolled retirement plan agent is limited to
certain Internal Revenue Code sections that relate to their area of expertise,
principally those sections governing employee retirement plans.
taxmap/pubs/p947-000.htm#en_us_publink1000148600Any individual who is enrolled as an actuary by the Joint Board
for the Enrollment of Actuaries may practice before the IRS. The practice of
enrolled actuaries is limited to certain Internal Revenue Code sections that
relate to their area of expertise, principally those sections governing employee
retirement plans.
taxmap/pubs/p947-000.htm#en_us_publink1000148601A student who receives permission to practice before the IRS
by virtue of their status as a law student under section 10.7(d) of Circular
230. See
Students in LITCs and STCP under Authorization for Special Appearances
on page 4.
taxmap/pubs/p947-000.htm#en_us_publink1000148602A student who receives permission to practice before the IRS
by virtue of their status as a CPA student under section 10.7(d) of Circular
230. See Students in LITCs and STCP under Authorization for Special
Appearances
on page 4.
taxmap/pubs/p947-000.htm#en_us_publink1000148603An unenrolled return preparer is an individual other than an
attorney, CPA, enrolled agent, or enrolled actuary who prepares and signs a
taxpayer's return as the preparer, or who prepares a return but is not required
(by the instructions to the return or regulations) to sign the return.
An unenrolled return preparer is permitted to appear as your
representative only before customer service representatives, revenue agents, and
examination officers, with respect to an examination regarding the return he or
she prepared.
An unenrolled return preparer
cannot:
- Represent a taxpayer before other offices of the IRS, such
as Collection or Appeals. This includes the Automated Collection System (ACS)
unit.
- Execute closing agreements.
- Extend the statutory period for tax assessments or collection
of tax.
- Execute waivers.
- Execute claims for refund.
- Receive refund checks.
For more information, see Publication 470.
If the unenrolled return preparer does not meet the requirements
for limited representation, you must file Form 8821. The unenrolled return
preparer's involvement in your case will be limited to receiving or inspecting
your taxpayer information. See Form 8821.
taxmap/pubs/p947-000.htm#en_us_publink1000148604Any individual engaged in limited practice before the IRS who
is involved in disreputable conduct is subject to disciplinary action.
Disreputable conduct includes, but is not limited to, the list of items under
Disreputable Conduct shown later under
What Are the Rules of Practice.
taxmap/pubs/p947-000.htm#en_us_publink1000148605Because of their special relationship with a taxpayer, the following
unenrolled individuals can represent the specified taxpayers before the IRS,
provided they present satisfactory identification and, except in the case of an
individual described in (1) below, proof of authority to represent the taxpayer.
- An individual.
An individual can represent himself or herself before the IRS and does not have
to file a written declaration of qualification and authority.
- A family member.
An individual can represent members of his or her immediate family. Immediate
family means a spouse, child, parent, brother, or sister of the individual.
- An officer.
A bona fide officer of a corporation (including a parent, subsidiary, or other
affiliated corporation), association, or organized group can represent the
corporation, association, or organized group. An officer of a governmental unit,
agency, or authority, in the course of his or her official duties, can represent
the organization before the IRS.
- A partner.
A general partner can represent the partnership before the
IRS.
- An employee.
A regular full-time employee can represent his or her employer. An employer can
be, but is not limited to, an individual, partnership, corporation (including a
parent, subsidiary, or other affiliated corporation), association, trust,
receivership, guardianship, estate, organized group, governmental unit, agency,
or authority.
- A fiduciary.
A fiduciary (trustee, executor, administrator, receiver, or guardian) stands in
the position of a taxpayer and acts as the taxpayer, not as a representative.
See
Fiduciary under
When Is a Power of Attorney Not Required, later.
Any individual may represent an individual or entity before personnel
of the IRS when such representation occurs outside the United States. See
section 10.7(c)(1)(vii) of Circular 230.
taxmap/pubs/p947-000.htm#en_us_publink1000148607The Office of Professional Responsibility can authorize an individual
who is not otherwise eligible to practice before the IRS to represent another
person for a particular matter. The prospective representative must request this
authorization in writing from the Office of Professional Responsibility.
However, it is granted only when extremely compelling circumstances exist. If
granted, the Office of Professional Responsibility will issue a letter that
details the conditions related to the appearance and the particular tax matter
for which the authorization is granted.
The authorization letter from the Office of Professional Responsibility
should not be confused with a letter from an IRS center advising an individual
that he or she has been assigned a Centralized Authorization File (CAF) number
(an identifying number that the IRS assigns representatives). The issuance of a
CAF number does not indicate that a person is either recognized or authorized to
practice before the IRS. It merely confirms that a centralized file for
authorizations has been established for the representative under that number.
taxmap/pubs/p947-000.htm#en_us_publink1000148608You may authorize a student who works in a Low Income Taxpayer
Clinic (LITC) or Student Tax Clinic Program (STCP) to represent you under a
special order issued by the Office of Professional Responsibility.
taxmap/pubs/p947-000.htm#en_us_publink1000148609In general, individuals who are not eligible or who have lost
the privilege as a result of certain actions cannot practice before the IRS. If
an individual loses eligibility to practice, his or her power of attorney will
not be recognized by the IRS.
taxmap/pubs/p947-000.htm#en_us_publink1000148610These organizations (or persons) are not eligible to practice
before the IRS.
taxmap/pubs/p947-000.htm#en_us_publink1000148611Generally, individuals lose their eligibility to practice before
the IRS in the following ways:
- Not meeting the requirements for renewal of enrollment (such
as continuing professional education).
- Requesting to be placed in an inactive retirement status.
- Being suspended or disbarred by state authorities to practice
as an attorney or certified public accountant.
Enrolled agents who fail to comply with the requirements for
eligibility for renewal of enrollment will be notified by the Office of
Professional Responsibility through first class mail. The notice will explain
the reason for noncompliance and provide the enrolled agent with an opportunity
to furnish information for reconsideration. The enrolled agent has 60 days from
the date of the notice to respond.
taxmap/pubs/p947-000.htm#en_us_publink1000148613An enrolled agent will be placed on the roster of inactive enrolled
individuals for a period of three years, if he or she:
- Fails to respond timely to the notice of noncompliance with
the renewal requirements,
- Fails to file timely the application for renewal of enrollment,
or
- Does not satisfy the requirements of eligibility for renewal
of enrollment.
The enrolled agent must file an application for renewal
and
satisfy all requirements for renewal within 3 years of being placed on the
roster. After 3 years, he or she will be removed from the roster and the
enrollment terminated.
Enrolled agents who request to be placed in an inactive retirement
status will be ineligible to practice before the IRS. They must continue to
adhere to all renewal requirements. They can be reinstated to an active
enrollment status by filing an application for renewal of enrollment
and
providing evidence that they have completed the required continuing professional
education hours.
taxmap/pubs/p947-000.htm#en_us_publink1000148615Individuals authorized to practice before the IRS are subject
to disciplinary proceedings and may be suspended or disbarred for violating any
regulation governing practice before the IRS. This includes committing acts of
disreputable conduct. For more information, see
Disreputable Conduct under
What are the Rules of Practice, later.
Practitioners who are suspended in a disciplinary proceeding
are not allowed to practice before the IRS during the period of suspension. See
What Is Practice Before the IRS, earlier.
Practitioners who are disbarred in a disciplinary proceeding
are not allowed to practice before the IRS. However, a practitioner can seek
reinstatement from the Office of Professional Responsibility five years after
disbarment.
If the practitioner seeks reinstatement, he or she may not practice
before the IRS until the Office of Professional Responsibility authorizes
reinstatement. The Office of Professional Responsibility may reinstate the
practitioner if it is determined that:
- The practitioner's conduct is not likely to be in violation
of the regulations, and
- Granting the reinstatement would not be contrary to the public
interest.
The Office of Professional Responsibility can grant enrollment
to practice before the IRS to an applicant who demonstrates special competence
in tax matters by passing a written examination administered by the IRS.
Enrollment also can be granted to an applicant who qualifies because of past
service and technical experience in the IRS. In either case, certain application
forms, discussed next, must be filed.
Additionally, an applicant must not have engaged in any conduct
that would justify suspension or disbarment from practice before the IRS. See
Disreputable Conduct, later.
taxmap/pubs/p947-000.htm#en_us_publink1000148617Applicants can apply to take the special enrollment examination
by filing Form 2587,
Application for Special Enrollment Examination. Part 4 of the form should be mailed with the examination fee
to the address shown on the form. The amount of the fee is also shown on Form
2587. The form is revised annually and is available in mid-June each year. The
form must be postmarked no later than July 31. To obtain Form 2587, see
How To Get Tax Help, later.
taxmap/pubs/p947-000.htm#en_us_publink1000148618Individuals who have passed the examination or are applying on
the basis of past service and technical experience with the IRS can apply for
enrollment by filing Form 23,
Application for Enrollment to Practice Before the Internal Revenue
Service,
with the Office of Professional Responsibility. The application
must include a check or money order in the amount of the fee shown on Form 23.
To obtain Form 23, see
How To Get Tax Help, later.
taxmap/pubs/p947-000.htm#en_us_publink1000148619An enrollment card will be issued to each individual whose application
is approved. The individual is enrolled until the expiration date shown on the
enrollment card. To continue practicing beyond the expiration date, the
individual must request renewal of the enrollment.
taxmap/pubs/p947-000.htm#en_us_publink1000148620Applicants for renewal of enrollment must file Form 8554,
Application for Renewal of Enrollment to Practice Before the
Internal Revenue Service. To qualify for renewal, applicants must complete the necessary
hours of continuing professional education during each 3-year enrollment cycle.
See Form 8554 for more information. To obtain Form 8554, see
How To Get Tax Help, later.
taxmap/pubs/p947-000.htm#en_us_publink1000148621An attorney, CPA, enrolled agent, or enrolled actuary authorized
to practice before the IRS (referred to hereafter as a practitioner) has the
duty to perform certain acts and is restricted from performing other acts. In
addition, a practitioner cannot engage in disreputable conduct (discussed
later). Any practitioner who does not comply with the rules of practice or
engages in disreputable conduct is subject to disciplinary action. Also,
unenrolled preparers must comply with the rules of practice and conduct to
exercise the privilege of limited practice before the IRS. See Publication 470
for a discussion of the special rules for limited practice by unenrolled
preparers.
taxmap/pubs/p947-000.htm#en_us_publink1000148622Practitioners must promptly submit records or information requested
by officers or employees of the IRS. When the Office of Professional
Responsibility requests information concerning possible violations of the
regulations by other parties, the practitioner must provide the information and
be prepared to testify in disbarment or suspension proceedings. A practitioner
can be exempted from these rules if he or she believes in good faith and on
reasonable grounds that the information requested is privileged or that the
request is of doubtful legality.
taxmap/pubs/p947-000.htm#en_us_publink1000148623The confidentiality protection for certain communications between
a taxpayer and an attorney (privileged communications) applies to similar
communications between a taxpayer and any federally authorized tax practitioner.
Federally authorized tax practitioners include attorneys, certified
public accountants, enrolled agents, enrolled actuaries, and certain other
individuals allowed to practice before the IRS.
 | This confidentiality privilege cannot be used in any administrative
proceeding with an agency other than the IRS.
|
taxmap/pubs/p947-000.htm#en_us_publink1000148625The protection of this privilege applies only to tax advice given
to the taxpayer by any individual who is a federally authorized tax
practitioner. Tax advice is advice in regard to a matter that is within the
scope of the practitioner's authority to practice. The confidentiality
protection applies to communications that would be considered privileged if they
were between the taxpayer and an attorney and that relate to:
- Noncriminal tax matters before the IRS, or
- Noncriminal tax proceedings brought in federal court by or
against the United States.
This protection of tax advice communications does not apply to
any written communications between a federally authorized tax practitioner and a
director, shareholder, officer, employee, agent, or representative of a
corporation. It also does not apply if the communication involves the promotion
of the direct or indirect participation of the corporation in any tax shelter.
taxmap/pubs/p947-000.htm#en_us_publink1000148627A practitioner who knows that his or her client has not complied
with the revenue laws or has made an error or omission in any return, document,
affidavit, or other required paper, has the responsibility to advise the client
promptly of the noncompliance, error, or omission, and the consequences of the
noncompliance, error, or omission.
taxmap/pubs/p947-000.htm#en_us_publink1000148628A practitioner must exercise due diligence when performing the
following duties:
- Preparing or assisting in the preparing, approving, and filing
of returns, documents, affidavits, and other papers relating to IRS matters.
- Determining the correctness of oral or written representations
made by him or her to the Department of the Treasury.
- Determining the correctness of oral or written representations
made by him or her to clients with reference to any matter administered by the
IRS.
Practitioners are restricted from engaging in certain practices.
The following paragraphs discuss some of these restricted practices.
taxmap/pubs/p947-000.htm#en_us_publink1000148630A practitioner must not unreasonably delay the prompt disposition
of any matter before the IRS.
taxmap/pubs/p947-000.htm#en_us_publink1000148631A practitioner must not knowingly, directly or indirectly, do
the following.
- Accept assistance from any person who is under disbarment
or suspension from practice before the IRS if the assistance relates to matters
considered practice before the IRS.
- Accept assistance from any former government employee where
provisions of Treasury Department Circular No. 230 or any federal law would be
violated.
A practitioner who is a notary public and is employed as counsel,
attorney, or agent in a matter before the IRS, or has a material interest in the
matter, cannot engage in any notary activities related to that matter.
taxmap/pubs/p947-000.htm#en_us_publink1000148633Practitioners who are income tax return preparers must not endorse
or otherwise negotiate (cash) any refund check issued to the taxpayer.
taxmap/pubs/p947-000.htm#en_us_publink1000148634Any practitioner or unenrolled return preparer may be disbarred
or suspended from practice before the IRS, or censured, for disreputable
conduct. The following list contains examples of conduct that is considered
disreputable.
- Being convicted of any criminal offense under the revenue
laws or of any offense involving dishonesty or breach of trust.
- Knowingly giving false or misleading information in connection
with federal tax matters, or participating in such activity.
- Soliciting employment by prohibited means as discussed in
section 10.30 of Treasury Department Circular No. 230.
- Willfully failing to file a tax return, evading or attempting
to evade any federal tax or payment, or participating in such actions.
- Misappropriating, or failing to properly and promptly remit,
funds received from clients for payment of taxes or other obligations due the
United States.
- Directly or indirectly attempting to influence the official
action of IRS employees by the use of threats, false accusations, duress, or
coercion, or by offering gifts, favors, or any special inducements.
- Being disbarred or suspended from practice as an attorney,
CPA, public accountant, or actuary, by the District of Columbia or any state,
possession, territory, commonwealth, or any federal court, or any body or board
of any federal agency.
- Knowingly aiding and abetting another person to practice before
the IRS during a period of suspension, disbarment, or ineligibility.
- Using abusive language, making false accusations and statements
knowing them to be false, circulating or publishing malicious or libelous
matter, or engaging in any contemptuous conduct in connection with practice
before the IRS.
- Giving a false opinion knowingly, recklessly, or through gross
incompetence; or following a pattern of providing incompetent opinions in
questions arising under the federal tax laws.
The Office of Professional Responsibility may censure or institute
proceedings to suspend or disbar any attorney, CPA, or enrolled agent who the
Office of Professional Responsibility has reason to believe violated the rules
of practice. Except in certain unusual circumstances, the Director will not
institute a proceeding for censure, suspension, or disbarment against a
practitioner until the facts (or conduct) which may warrant such action have
been given in writing to that practitioner and the practitioner has been given
the opportunity to demonstrate or achieve compliance with the rules.
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