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Representation Before the IRS

As with most legal interaction with government officials, taxpayers have the right to representation in tax matters.

Did you know that the IRS defines representation to include return preparation?

Practice before the IRS, which includes representation, is defined as presenting to taxing authorities matters relating to a taxpayer’s rights, privileges or liabilities under tax laws and regulations. Presentations include tax returns, correspondence, communicating with revenue officers, filing documents on behalf of taxpayers, rendering advice to taxpayers, and representing taxpayers in conferences, hearings and meetings.

Only attorneys, Certified Public Accountants, Enrolled Agents, certain actuaries and retirement plan agents, and Registered Return Preparers may practice before the IRS. Attorneys, Certified Public Accountants and Enrolled Agents have unlimited representation and practice rights.

In the eyes of the U.S. tax code, an Enrolled Agent enjoys the attorney-client privilege and has the right to provide what would otherwise be considered legal advice.

Representation includes tax return preparation, defending taxpayers in an audit or examination, responding to inquiries, filing appeals, and filing requests for tax relief.