Publication 947, Practice Before the IRS and Power of Attorney
This publication discusses who can represent a taxpayer before the IRS and what forms or documents are used to authorize a representative. Usually, attorneys, CPAs, enrolled agents, and enrolled actuaries can represent taxpayers before IRS.
Current Products
Other Items You May Find Useful:
All Revisions for Publication 947
Publication 1, Your Rights as a Taxpayer
Circular No. 230, Regulations Governing the Practice of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, and Appraisers before the Internal Revenue Service
Publication 470, Limited Practice Without Enrollment
Form 2848, Power of Attorney and Declaration of Representative
Form 8821, Tax Information Authorization
Comment on Publication 947
Send us an email or use the Comment on Tax Forms and Publications web submission form to provide us feedback on the content of the products we give you to help you comply with tax law.
Caution: If you have a tax-related question, please go to Help With Tax Questions or call our toll-free number at 1-800-829-1040 (Individuals) or 1-800-829-4933 (Business). We cannot respond to tax-related questions submitted from this page.
Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products.
