What is Practicing Before the IRS - ANSWER Preparing documents
Filing documents
Corresponding and communicating with the IRS
Representing a taxpayer at conferences, hearings, or meetings with the IRS
Rendering written advice with respect to any entity, transaction, plan, or arrangement
Who May Practice - ANSWER Attorneys
Certified Public Accountants (CPAs)
Enrolled Agents
Enrolled Retirement Plan Agents
Enrolled Actuaries
IRS Annual Filing Season Program (AFSP)-limited rep rights
Director of the Office of Professional Responsibility - ANSWER Acting on applications
for enrollment to practice before the IRS
Inquiries on matters under the Director's jurisdiction
Institutes' disciplinary proceedings related to practitioners
IRS Return Preparer Office - ANSWER The IRS RPO is responsible for implementing the
new requirements and oversight of the IRS return preparer program.
Circular 230 - ANSWER the common name of the Code of Federal Regulations, Title
31, Subtitle A, Part 10.
Applies to Attorneys, CPAs, Agents and other persons representing taxpayers.
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Filing documents
Corresponding and communicating with the IRS
Representing a taxpayer at conferences, hearings, or meetings with the IRS
Rendering written advice with respect to any entity, transaction, plan, or arrangement
Who May Practice - ANSWER Attorneys
Certified Public Accountants (CPAs)
Enrolled Agents
Enrolled Retirement Plan Agents
Enrolled Actuaries
IRS Annual Filing Season Program (AFSP)-limited rep rights
Director of the Office of Professional Responsibility - ANSWER Acting on applications
for enrollment to practice before the IRS
Inquiries on matters under the Director's jurisdiction
Institutes' disciplinary proceedings related to practitioners
IRS Return Preparer Office - ANSWER The IRS RPO is responsible for implementing the
new requirements and oversight of the IRS return preparer program.
Circular 230 - ANSWER the common name of the Code of Federal Regulations, Title
31, Subtitle A, Part 10.
Applies to Attorneys, CPAs, Agents and other persons representing taxpayers.
1
