Introduction

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. Usually, attorneys, certified public accountants (CPAs), enrolled agents, and enrolled actuaries can represent taxpayers before the IRS. Under special circumstances, others, including unenrolled return preparers, can represent taxpayers before the IRS. For details regarding taxpayer representation, see Who Can Practice Before the IRS, later. The publication also contains a glossary that defines certain professional titles as well as various terms.

Also covered is the use of Form 8821 to authorize an individual or certain entities to receive and inspect a taxpayer's confidential tax information.

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