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Tax FAQ:

Taxpayer Rights & IRS Representation

Learn about Taxpayer Rights & IRS Representation, including enrolled agents, authorized representatives, and the Taxpayer Advocate.

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Taxpayer Rights & IRS Representation

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An authorized representative is a person who has been given legal authority to represent a taxpayer before the IRS in certain tax matters. Depending on their qualifications, this may include an attorney, certified public accountant, enrolled agent, or another person permitted by IRS rules.

Attorneys, CPAs, and enrolled agents generally have unlimited representation rights before the IRS when properly authorized. Other individuals may have limited representation rights depending on their qualifications and the specific matter.

Depending on the authorization and the representative’s credentials, they may communicate with the IRS, provide information, discuss your tax account, respond to notices, and represent you during certain IRS proceedings.

Taxpayers generally use IRS Form 2848, Power of Attorney and Declaration of Representative, when granting someone authority to represent them in specified tax matters.

Yes. When properly authorized, a representative can generally communicate with the IRS regarding the tax matters covered by the authorization.

A properly authorized representative with the appropriate qualifications may communicate and negotiate with the IRS regarding eligible tax-resolution matters.

Yes. Taxpayers can generally revoke or change an authorization by following the applicable IRS procedures.

Not necessarily. The representative’s authority is generally limited to the tax matters and periods specified in the authorization.

Generally, yes. Hiring a tax representative does not automatically transfer your tax responsibilities to that person. Taxpayers should review returns and information before they are submitted.

It may be helpful when dealing with audits, significant tax debt, IRS collection actions, complex notices, appeals, or other complicated tax matters.

An enrolled agent, or EA, is a federally authorized tax practitioner who can represent taxpayers before the IRS. Enrolled agents are licensed by the IRS through the enrollment process and must meet applicable competency and continuing education requirements.

An enrolled agent can generally prepare tax returns and represent taxpayers before the IRS in audits, collections, appeals, and other federal tax matters within the scope of their authorization.

Generally, yes. Enrolled agents have unlimited representation rights before the IRS, meaning they can represent taxpayers for a broad range of federal tax matters and tax years.

Yes. Enrolled agents can represent taxpayers in many IRS collection matters, including payment arrangements and other tax-resolution issues.

Yes. An enrolled agent can generally represent an eligible taxpayer during an IRS examination and communicate with the IRS on the taxpayer’s behalf.

Yes. An enrolled agent may assist with preparing and submitting an Offer in Compromise and can represent the taxpayer before the IRS regarding the offer.

Yes. Enrolled agents are tax professionals who can prepare federal tax returns and provide federal tax advice within their professional scope.

Both can have broad representation rights before the IRS, but their professional licensing systems differ. CPAs are licensed by state boards of accountancy, while enrolled agents receive federal authorization through the IRS.

Taxpayers can ask the professional for their credentials and verify that they are currently authorized to practice before the IRS.

An enrolled agent can be a good choice for federal tax matters, particularly when you need assistance with IRS audits, collections, tax debt, notices, or representation.

IRS representation is the process of having an authorized tax professional communicate and interact with the IRS on your behalf regarding eligible federal tax matters.

Attorneys, CPAs, and enrolled agents generally have broad representation rights. Other representatives may have limited rights under specific circumstances.

Representation may be beneficial if you are facing an audit, tax debt, a levy, a federal tax lien, an Offer in Compromise, an appeal, or a complicated IRS notice.

Depending on the matter, the representative may communicate with IRS personnel, provide documentation, respond to notices, negotiate collection arrangements, and advocate for the taxpayer’s position.

In many circumstances, an authorized representative can handle communications and participate in an IRS examination on the taxpayer’s behalf. The exact requirements depend on the nature of the examination.

Yes. A properly authorized and qualified representative can generally communicate with the IRS about eligible collection and resolution options.

Simply hiring a representative does not automatically stop collection activity. However, a representative can communicate with the IRS and pursue appropriate collection alternatives.

Fees vary based on the professional, complexity of the matter, number of tax years involved, amount of tax debt, and services required.

Yes. Taxpayers generally have the right to communicate directly with the IRS about their own tax matters.

For formal representation, taxpayers generally use the appropriate IRS power-of-attorney authorization, such as Form 2848, identifying the representative, tax matters, and periods covered.

A tax power of attorney is an authorization that allows an individual to represent a taxpayer before the IRS regarding specified tax matters and periods.

Form 2848, Power of Attorney and Declaration of Representative, is an IRS form used to authorize an eligible individual to represent a taxpayer before the IRS for specified tax matters.

Eligible representatives can include attorneys, CPAs, enrolled agents, and other individuals who qualify under IRS representation rules.

The authority depends on what the taxpayer specifies on the form. It can authorize the representative to receive information and perform certain acts on the taxpayer’s behalf concerning the designated tax matters.

No. An IRS tax power of attorney is generally limited to the federal tax matters specified in the authorization. It does not automatically give the representative general control over your finances.

Yes, taxpayers may generally authorize multiple representatives, subject to the applicable IRS procedures and limitations.

Yes. A taxpayer can generally revoke an existing power of attorney by following IRS procedures and submitting the appropriate documentation.

The authorization applies to the tax matters and periods specified on the form. It may end when the specified matters or periods are no longer covered, or it may be revoked.

Depending on the authority granted, the representative may be able to receive and discuss information concerning the specified tax matters.

If you want the professional to formally represent you before the IRS, a power of attorney may be appropriate. Review the tax matters and periods listed before signing.

A tax professional is someone who provides tax-related services, such as tax preparation, tax planning, tax consulting, or representation before tax authorities.

Tax professionals can include CPAs, attorneys, enrolled agents, and other tax return preparers or advisers with varying qualifications and representation rights.

CPAs are licensed accounting professionals, enrolled agents are federally authorized tax practitioners, and tax attorneys are lawyers who specialize in tax law or related legal matters. Their training and areas of expertise can differ.

Some tax professionals have representation rights before the IRS. Attorneys, CPAs, and enrolled agents generally have broad representation rights when properly authorized.

Yes. Depending on their qualifications and experience, a tax professional may help with payment plans, penalty issues, Offers in Compromise, IRS notices, collections, and other resolution matters.

Consider their credentials, experience with your specific tax issue, representation rights, fee structure, communication practices, and professional history.

Fees vary considerably. Some professionals charge hourly rates, flat fees, or fees based on the services and complexity of the case.

Not necessarily. Many taxpayers with straightforward returns can prepare them independently, while more complicated situations may benefit from professional assistance.

No legitimate professional can guarantee that the IRS will accept a particular settlement, Offer in Compromise, or other resolution.

Provide complete and accurate information, including tax returns, income documents, expense records, IRS notices, financial statements, prior correspondence, and any other documents relevant to your tax matter.

The Taxpayer Advocate Service (TAS) is an independent organization within the IRS that helps taxpayers resolve certain problems with the IRS and identifies systemic issues affecting taxpayers.

TAS helps eligible taxpayers when they are experiencing significant problems with the IRS, including situations involving financial hardship, unresolved IRS issues, or situations where normal IRS procedures have not resolved the problem.

Taxpayers who are experiencing qualifying difficulties with the IRS may request TAS assistance. The service is generally intended for taxpayers who meet its criteria for assistance.

Generally, no. TAS primarily helps taxpayers resolve problems with the IRS rather than serving as a general tax-return preparation service.

TAS may be able to assist eligible taxpayers experiencing significant problems with IRS collection matters, particularly when normal IRS channels have not resolved the issue.

TAS may be able to intervene in qualifying cases, but assistance is not automatic and does not guarantee that a levy will be released.

No. TAS does not automatically eliminate tax debt. Its role is to help eligible taxpayers resolve problems with the IRS and ensure that taxpayer rights are protected.

Taxpayers can request assistance through the Taxpayer Advocate Service using the procedures provided by the IRS. Eligibility and required documentation should be reviewed before submitting a request.

Yes. TAS assistance is provided without a separate fee to taxpayers.

Consider contacting TAS when you are experiencing significant financial hardship, an IRS problem is not being resolved through normal channels, or an IRS action is causing or is expected to cause serious difficulty.

Taxpayer rights are protections provided under federal tax law that govern how taxpayers should be treated when dealing with the IRS.

The Taxpayer Bill of Rights outlines fundamental protections for taxpayers when interacting with the IRS, including the right to be informed, quality service, pay no more than the correct amount of tax, challenge the IRS’s position, and appeal certain IRS decisions.

Yes. Taxpayers generally have the right to retain an authorized representative to assist with eligible federal tax matters before the IRS.

Taxpayers may have appeal rights for certain IRS decisions. The available appeal process depends on the type of determination and the applicable IRS procedures.

The IRS generally must follow specific legal procedures before taking enforcement actions such as levies, although exceptions and special circumstances can apply.

Yes. Taxpayers generally have the right to clear explanations of IRS procedures and notices and to understand what the IRS is requesting and why.

Yes. Taxpayers have rights concerning the privacy and confidentiality of their tax information and the manner in which the IRS conducts tax administration.

Depending on the circumstances, taxpayers may have the right to question, dispute, or appeal an IRS assessment or proposed adjustment through applicable procedures.

Review the IRS correspondence and document the issue. Depending on the circumstances, you may contact the appropriate IRS office, appeal the decision, or seek assistance from the Taxpayer Advocate Service or a qualified tax professional.

Understanding your rights can help you respond appropriately to IRS notices, recognize available appeal or collection options, communicate effectively with the IRS, and protect your interests throughout the tax process.

 
 
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