Practice Before the IRS

Course Description:

The Internal Revenue Service routinely processes more than 200 million tax returns each year, many
of them prepared by tax professionals. Not surprisingly, as tax law becomes increasingly complex,
taxpayers often seek the assistance of knowledgeable professionals to represent them with respect to
tax and other matters before the IRS. However, the ability to represent a client before the IRS is, with
certain exceptions, extremely limited.

This course addresses the nature of practice before the IRS, identifies those permitted to engage in
such practice and examines the power of attorney under which a taxpayer authorizes representation
before the IRS.

Learning Objectives:

Upon successful completion of this course, participants will be able to:

• Define “practice before the Internal Revenue Service”;
• Recognize the general scope of permitted enrolled agent practice responsibilities;
• Identify the extent of practice privileges possessed by individuals permitted to practice before the IRS;
• Describe the nature and function of a tax power of attorney and identify the acts that may be performed for a client under it; and
• Understand how to withdraw from and revoke an existing tax power of attorney.