IRS Representation


IRS Definition:

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.

More from H&R Block:

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.

Learn how to authorize your tax pro to work with the IRS for you.

Get help from an IRS expert

H&R Block’s experts can solve any IRS problem, no matter how complex.

Make an appointment

Or call 855-536-6504

Related Information

Power of Attorney: It’s How Your Tax Pro Deals with the IRS For You

Learn the three main benefits of engaging a power of attorney to research your IRS account and resolve your tax problems. Get the facts from the experts at H&R Block.

How to Research Your IRS Account

Requesting your tax transcripts is the best way to research your IRS tax account. You can also authorize your tax pro to communicate with the IRS for you.

Want to Know if You’re in Good Standing with the IRS? Here’s How.

For many people, their status with the IRS is a mystery. Learn four ways to request your tax information from the IRS to make sure you're in good standing.

You’re Being Audited By The IRS – How Bad is It?

What happens if you get audited? Learn about the types of IRS audits and the actions you need to take if the IRS selects your return for audit.

Four Myths — And The Truth — About IRS Audits

Separate fact from fiction when it comes to IRS audits. Learn what causes tax audits, what happens during an audit, and what to do if you get an IRS letter.