IRS Representation

Many people use a tax professional to prepare their taxes. Tax professionals with an IRS Tax Preparer Identification Number (PTIN) can prepare a return for a fee. If you choose a tax professional, you should know that you can represent it before the IRS. There are new rules this year, so the IRS wants you to know that it can represent you and when they can represent you. Choose a tax return preparer wisely!

Representation rights fall into 2 categories:

  • Unlimited Representation
  • Limited Representation

Unlimited representation rights allow a tax professional with credentials to represent you before the IRS in any tax matter. This is true no matter who prepared your statement. Accredited tax professionals who have unlimited representation rights include:

  • Enrolled Agents with the IRS (Enrolled Agent)
  • Certified Public Accountant
  • Lawyers

More details about the Unlimited representation

Limited representation rights authorize the tax professional to represent him if, and only if, the declaration was prepared and signed. They can do so only before IRS income agents, customer service representatives and similar IRS employees. They cannot represent clients whose yields they do not prepare. They cannot represent their clients regarding appeals or collection issues even if they do prepare the return in question. For statements filed after December 31, 2015, the only tax return preparers with limited representation rights are annual Participant Season Presentation Program.

The Annual Filing Season Program is a voluntary program. Tax preparers for non-accredited are encouraged to aspire to a higher level of professionalism to participate.

Other tax return preparers have limited representation rights, but only for returns filed before January 1, 2016. Keep these changes in mind and choose wisely when selecting a tax return preparer.
Each and every taxpayer has a number of fundamental rights that must be taken into account when dealing with the IRS. These are the taxpayers rights bill.