Reference Center for Tax Professionals |
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Applying for Enrollment to Practice Before the IRS
Form 23 Revision 10/2007
Thomson Prometric administers the IRS Special Enrollment Examination.
Applying for Renewal of Enrollment to Practice Before the IRS
Standards of Conduct for Attorneys, Certified Public Accountants, Enrolled Agents, and Enrolled Actuaries
Circular 230
Regulations Governing the Practice of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, and Appraisers before the Internal Revenue Service.
Standards of Conduct for Tax Return Preparers Who Are Not Attorneys, Certified Public Accountants, Enrolled Agents, or Enrolled Actuaries
Pub 470 Limited Practice Without Enrollment
(This publication contains rules relating to limited practice as a taxpayer's representative, without enrollment, before the IRS.)
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Currently, there are two states that register return preparers. They are California and Oregon.
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General Information for Representing Taxpayers
Pub 216
Conference and Practice Requirements for Representation of Taxpayers Before the Internal Revenue Service Under the Authority of a Power of Attorney
(This publication contains rules relating to power of attorneys representing taxpayers before the IRS.)
Pub 947
Practice Before the IRS and Power of Attorney
(This publication discusses who can represent a taxpayer before the IRS and what forms or documents are used to authorize a person to represent a taxpayer.)
Form 2848
Power of Attorney and Declaration of Representative
(This form is used by tax professionals who are authorized by taxpayers to represent them before the IRS.)
Form 8821
Tax Information Authorization
(This form is used by individuals or organizations designated by taxpayers to receive or inspect their confidential tax return information, but do not authorize the individuals or organizations to represent them before the IRS.)
Standards of Practice for Tax Professionals
OPR At-a-Glance
* We welcome your comments and suggestions
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Page Last Reviewed or Updated: April 01, 2009