Table of Contents

• Publication 947 - Introductory Material
  • What's New
  • Practitioners' Hotline
  • Introduction
    • Ordering forms and publications.
    • Tax questions.
  • Useful Items - You may want to see:
• Publication 947 - Main Content
  • Practice Before the IRS
    • What Is Practice Before the IRS?
    • Who Can Practice Before the IRS?
    • Who Cannot Practice Before the IRS?
    • How Does an Individual Become Enrolled?
    • What Are the Rules of Practice?
  • Authorizing a Representative
    • What Is a Power of Attorney?
    • When Is a Power of Attorney Required?
    • When Is a Power of Attorney Not Required?
    • How Do I Fill Out Form 2848?
    • What Happens to the Power of Attorney When Filed?
  • How To Get Tax Help
    • Low Income Taxpayer Clinics (LITCs).
• Publication 947 - Additional Material
• Index