Discussion:TAX PAYER REPRESENTATION
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Discussion Forum Index --> Advanced Tax Questions --> TAX PAYER REPRESENTATION
Discussion Forum Index --> Tax Questions --> TAX PAYER REPRESENTATION
| 27 November 2007 | |
| CAN AN UNENROLLED TAX RETURN PREPARER REPRESENT A TAXPAYER IN TAX COURT? | |
Death&Taxes (talk|edits) said: | 27 November 2007 |
| Only if he is representing himself on his own case. Simple answer: no. | |
| 27 November 2007 | |
| And especially not IF HE TYPES IN ALL CAPS!!!!!!!!! Please stop yelling at us. Oh...while I am at it...taxpayer is all one word. | |
Taxstudent (talk|edits) said: | 27 November 2007 |
| The unenrolled return preparer can get nowhere near Tax Court unless he or she has passed the Tax Court exam. Assuming the unenrolled return preparer prepared the original return under audit, he or she may represent the taxpayer before the Exam division, but no further. | |
| 27 November 2007 | |
| Kingrat
Perhaps I incorrectly infer that your question suggests an enrolled preparer CAN represent a taxpayer in the Tax Court. That is generally NOT true. Only individuals that are admitted to practice before the Tax Court can represent taxpayers. In simple terms, Tax Court Rule 200 provides that admission to practice can be achieved by attorneys in good standing or by others who have passed the written Tax Court exam. IRC ยง7452 provides that failure to be a member of any profession or calling will not deny individuals the right of admission to practice before the Court | |
