Discussion:Unenrolled Tax Return Preparer
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Discussion Forum Index --> Tax Questions --> Unenrolled Tax Return Preparer
RoyDaleOne (talk|edits) said: | 5 September 2008 |
| Provision Preventing Unenrolled Tax Return Preparer from Representing Taxpayers Before IRS Upheld (Wright v. Everson, CA-11) | |
| 5 September 2008 | |
| Notwithstanding Circular 230 10.7 (c)(1)(viii) I assume.
(viii) An individual who prepares and signs a taxpayer’s tax return as the preparer, or who prepares a tax return but is not required (by the instructions to the tax return or regulations) to sign the tax return, may represent the taxpayer before revenue agents, customer service representatives or similar officers and employees of the Internal Revenue Service during an examination of the taxable year or period covered by that tax return, but, unless otherwise prescribed by regulation or notice, this right does not permit such individual to represent the taxpayer, regardless of the circumstances requiring representation, before appeals officers, revenue officers, Counsel or similar officers or employees of the Internal Revenue Ser-vice or the Department of Treasury | |
| 5 September 2008 | |
| The case revolved around the fact that preparer wanted MORE than the limited rights in C230 §10.7 (c)(1)(viii). He asserted the C230 limitation was an abuse. You can read the actual case at: | |
