This publication discusses:
- who can represent a taxpayer before the IRS, and
- what forms or documents are used to authorize a representative.
None at this time
Other Items You May Find Useful
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
Use the Comment on Tax Forms and Publications web form to provide feedback on the content of this product. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted.
CAUTION: We cannot respond to tax-related questions submitted using this page. Instead, please see our Tax Law Questions page.