Publication 947

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Practice Before the IRS and Power of Attorney


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.

Definitions. Many of the terms used in this publication, such as enrolled agent and practitioner are defined in the Glossary at the back of this publication.


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