This publication discusses:
- who can represent a taxpayer before the IRS, and
- what forms or documents are used to authorize a representative.
Current Products
Recent Developments
None at this time
Other Items You May Find Useful
All Revisions for Publication 947
Circular No. 230, Regulations Governing the Practice of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, and Appraisers before the Internal Revenue Service
About Publication 1, Your Rights as a Taxpayer
Comment on Publication 947
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