In tax controversies, individuals have many representation options. It can be confusing to know which of the many tax controversy professionals you need. We can assist you in dealing with the IRS, reducing tax liabilities, eliminating tax disputes, negotiating IRS payments, and providing ethical tax representation and tax resolutions.
What Is Practice before the IRS?
Tax controversy professionals are practicing before the IRS if they:
- Communicates with the IRS for a taxpayer regarding the taxpayer’s rights, privileges, or liabilities under laws and regulations administered by the IRS,
- Represents a taxpayer at conferences, hearings, or meetings with the IRS, or
- Prepares and files necessary documents with the IRS for a taxpayer.
Just preparing a tax return, furnishing information at the request of the IRS, or appearing as a witness for the taxpayer is not practice before the IRS. These acts can be performed by anyone.
Which Professionals Can Practice Before the IRS?
Any of the following individuals can practice before the IRS. However, any individual who is recognized to practice must file a written declaration with the IRS, form 2848, stating that he is authorized to represent the taxpayer:
- Attorneys: any attorney who is not currently under suspension or disbarment from practice before the IRS and who is a member in good standing of the bar.
- Certified public accountants (CPAs): Any CPA who is not currently under suspension or disbarment from practice before the IRS and who is duly qualified to practice as a CPA.
- Enrolled agents: A tax advisor who is a federally authorized tax practitioner.
- Enrolled actuaries: Any individual who is enrolled as an actuary by the Joint Board for the Enrollment of Actuaries may practice before the IRS. The practice of enrolled actuaries is limited to certain Internal Revenue Code sections that relate to their area of expertise, principally those sections governing employee retirement plans.
Unenrolled return preparers
An unenrolled return preparer is any individual who prepares a return and signs it as the return preparer and is not an attorney, CPA, enrolled agent, or enrolled actuary .
An unenrolled return preparer has limited practice. They may:
- Represent the taxpayer only concerning the tax liability for the year or period covered by the return that he prepared.
- Represent taxpayers only before the Examination Division of the IRS.
However, unenrolled return preparers cannot perform the following activities for another taxpayer:
- Represent taxpayers before the Appeals, Collection, or any other division of the IRS.
- Sign claims for refund.
- Receive refund checks.
- Sign consents to extend the statutory period for assessment or collection of tax.
- Sign closing agreements regarding a tax liability.
- Sign waivers of restriction on assessment or collection of a tax deficiency.
The Migration Resource Center Taxpayer Legal Services
The Migration Resource Center staff has a team of tax consultants, tax attorneys, enrolled agents, and CPAs. We can assist you in dealing with the IRS. Issues include reducing tax liabilities, eliminating tax disputes, negotiating IRS payments, and providing ethical tax representation and tax resolutions.
Please contact us at 646-827-2959 or use our webform to schedule a free consultation.
By: Fatima Kandri, U.S. Tax Court Practitioner,
August 19, 2020