Who Can Represent You Before the IRS?

When dealing with US tax matters, it's essential to know who is authorized to represent you before the IRS and what level of assistance they can provide. Here’s a quick breakdown of the categories of professionals who can practice before the IRS:

Authorized Professionals

1?? Attorneys: Unlimited rights to handle all tax issues, including audits and appeals.

2?? CPAs: Licensed to represent clients in all tax matters.

3?? Enrolled Agents (EAs): Federally-authorized tax experts specializing in IRS issues.

4?? AFSP Participants: Limited representation rights for returns they prepared.

5?? Other Specialists: Appraisers, actuaries, and unenrolled individuals (in specific cases).

Key Differences

• Attorneys, CPAs, and EAs: Have unlimited practice rights before the IRS, meaning they can handle all matters, including audits, appeals, and tax court representation. For simple tax matters, a CPA or enrolled agent may be enough. For complex legal issues, consider hiring a tax attorney. Choose the right expert to ensure your case is handled effectively.
• AFSP Participants and Unenrolled Individuals: Their rights are limited to returns they prepared and are restricted to specific cases.