IRS Practice Guidelines: Understanding Representation Rules

The IRS processes over 240 million tax returns each year, many prepared by tax professionals. As tax law becomes more complex, taxpayers often seek knowledgeable professionals to represent them before the IRS. However, the ability to represent a client before the IRS is, with certain exceptions, extremely limited. This course addresses the nature of practice before the IRS, identifies those permitted to engage in such practice, and examines the power of attorney under which a taxpayer authorizes representation before the IRS.

Key Areas Covered in IRS Practice Guidelines

This course will explore the IRS practice guidelines in depth. We will define “practice before the Internal Revenue Service” and recognize the general scope of permitted enrolled agent practice responsibilities. Additionally, we will identify the extent of practice privileges possessed by individuals allowed to practice before the IRS. Furthermore, the course will describe the nature and function of a tax power of attorney and identify the acts that may be performed for a client under it. Finally, we will understand how to withdraw from and revoke an existing tax power of attorney.

Learning Objectives: Mastering IRS Practice Rules

Upon completing this course, you should be able to:

• Define “practice before the Internal Revenue Service.”
• Recognize the general scope of permitted enrolled agent practice responsibilities.
• Identify the extent of practice privileges possessed by individuals permitted to practice before the IRS.
• Describe the nature and function of a tax power of attorney and identify the acts that may be performed for a client under it.
• Understand how to withdraw from and revoke an existing tax power of attorney.

Ideal Audience for This Course

This course is ideal for tax professionals, including CPAs, attorneys, enrolled agents, and other qualified tax return preparers. It is also beneficial for individuals seeking to understand the ethical responsibilities and guidelines when practicing before the IRS. Enroll now to enhance your understanding of IRS practice guidelines and improve your professional conduct.