Enrolled retirement plan agents. Enrolled retirement plan agents are now authorized to practice before the IRS under section 10.3(e) of Circular 230. See Enrolled retirement plan agents under Who Can Practice Before the IRS? later.

Practitioners' hotline. The Practitioner Priority Service® is a nationwide, toll-free hotline that provides professional support to practitioners with account-related questions. This service is available weekdays from 8:00 a.m. to 5:00 p.m. local time. The toll-free number for this service is 1-866-860-4259.

Non-IRS powers of attorney. A general, durable, or limited power of attorney will be accepted by the IRS if it satisfies the same requirements stated in Form 2848. If the non-IRS power of attorney does not contain all the required information, the attorney-in-fact (the representative) appointed by the non-IRS power of attorney may be able to add the missing information by attaching a Form 2848. See Non-IRS powers of attorney under When Is a Power of Attorney Required, later.

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, other individuals, including unenrolled return preparers, can represent taxpayers before the IRS. For details regarding taxpayer representation, see Who Can Practice Before the IRS, later. This publication also contains a Glossary that defines certain professional titles as well as various terms.

Also covered is the use of Form 8821,Tax Information Authorization, to authorize an individual or certain entities to receive and inspect a taxpayer's confidential tax information. See Disclosure of tax return information under When Is a Power of Attorney Not Required, later.