Practice before the IRS: who may represent
SEE 3 Chapter 1 · IRS outline 1A1, 1A2
Theo has passed Parts 1 and 2. Now Nadia hands him the part of the job that clients remember: standing between them and the IRS. Before he can do that, he needs to know what 'practice before the IRS' actually means, who is allowed to do it, and how far each kind of practitioner may go. This chapter draws that map, so every later chapter has a place to stand.
In this chapter
- What 'practice before the IRS' means
- Unlimited practice: attorneys, CPAs and enrolled agents
- Limited practitioners: actuaries and retirement plan agents
- The Annual Filing Season Program and unenrolled preparers
- Special relationships: representing without enrollment
- Where practice ends: courts, law and special orders
This chapter has 6 lessons and 50 practice MCQs with explanations, plus flashcards and a recall sheet.
What this chapter covers
- What practice is
- attorneys, CPAs and EAs
- actuaries and retirement plan agents
- the AFSP and unenrolled preparers
- family, officers, employees and fiduciaries
- what is not practice