Representation is a service that tax professionals can offer to their clients. The specific exams you have passed will determine the level at which you can represent others.
- Enrolled agents and CPAs have unlimited rights to represent taxpayers before the IRS; however, only attorneys or those passing the Tax Court exam can represent taxpayers in Tax Court.
- Registered Tax Return Preparers are limited to preparing and signing tax returns, claims for refund, and other documents for submission to the IRS, as well as representing taxpayers before revenue agents, customer service representatives, or similar officers and employees of the IRS (including the Taxpayer Advocate Service) during the examination of any return signed by the registered tax return preparer. A registered tax return preparer cannot represent the taxpayer before appeals officers, revenue officers, Counsel, or similar officers or employees of the IRS or the Department of Treasury.
To assist you in your representation of taxpayers, we have worked with Beyond 415 to bring you the following resources.