Every taxpayer is entitled to representation. A taxpayer may either represent him/herself or, with proper written authorization, have someone else represent him/her. A taxpayer’s representative must be an individual authorized to practice before the IRS, such as an attorney, certified public accountant, or enrolled agent. Ordinarily, it is not required to research the status of a representative. However, you may choose to verify a representative’s eligibility.
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If you have a tax problem, a notice from the IRS, or are under audit, you may want a tax expert to represent you before the IRS.
Representation allows a professional, usually a CPA, enrolled agent, or tax attorney, to “take your place” in front of the IRS.
Your representative can:
- Interact with the IRS.
- Provide information and explanations on your behalf.
- Enter into agreements with the IRS.
In short, the representative becomes you in the eyes of the IRS.
To authorize a representative, you and the tax professional need to sign a Form 2848, Power of Attorney and Declaration of Representative. This form permits the IRS to deal with the representative instead of you.
Taxpayers have the right to representation. A qualified representative can streamline the process, take much of the effort off of you, and ensure you get the best outcome.
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