Representation before the IRS

Dealing with the IRS on someone else's behalf has two separate requirements behind it. One is whether a person is eligible to practise at all. The other is whether the taxpayer has authorized this person for this matter. Both have to hold.

An identifier is not a permission

An identifier answers the question who is this, for the purpose the rule names. Practice before the IRS, electronic filing participation and preparer status are separate objects with separate requirements, and holding a number for one of them settles nothing about the others.

What the authority says

Several of these rules are written with a scope: they reach certain persons, certain conduct, or certain returns. The scope is part of the rule, so we state who a provision reaches rather than turning it into a rule about everyone.

The Secretary of the Treasury may regulate the practice of representatives of persons before the Department of the Treasury.
Before admitting a representative to practice, the Secretary may require that the representative demonstrate good character, good reputation, necessary qualifications and competency to advise and assist persons in presenting their cases.
The Secretary may suspend or disbar from practice a representative who is incompetent, disreputable, violates the regulations, or with intent to defraud wilfully and knowingly misleads or threatens the person being represented.
An attorney who is not currently under suspension or disbarment from practice before the Internal Revenue Service and who is a member in good standing of the bar of the highest court of any state, possession, territory, commonwealth or the District of Columbia may practice before the Internal Revenue Service.
A certified public accountant who is not currently under suspension or disbarment from practice before the Internal Revenue Service and who is duly qualified to practice as a certified public accountant in any state, possession, territory, commonwealth or the District of Columbia may practice before the Internal Revenue Service.
An individual enrolled as an agent under Part 10 and not currently under suspension or disbarment from practice before the Internal Revenue Service may practice before the Internal Revenue Service.
Enrolled actuaries and enrolled retirement plan agents may practice within the limits stated for those categories.
Each of these categories must file a written declaration of current qualification and of authorization to represent the party.
An individual may appear on his or her own behalf before the Internal Revenue Service.
An individual who is not a practitioner may represent a taxpayer before the Internal Revenue Service in the limited situations described in this section, and the Commissioner may prescribe rules for that limited practice.
Any individual may prepare a tax return, appear as a witness for the taxpayer, or furnish information at the request of the Internal Revenue Service.
Preparing a return does not by itself constitute practice before the Internal Revenue Service.
The Annual Filing Season Program is a voluntary programme under which an unenrolled return preparer may obtain an Annual Filing Season Program Record of Completion by meeting stated continuing education and other requirements and holding a valid PTIN.
For returns prepared and signed after December 31, 2015, limited representation before the Internal Revenue Service is available only to an unenrolled return preparer who holds a Record of Completion for both the year the return was prepared and signed and the year the representation occurs.
Limited representation extends only to the taxpayer whose return the unenrolled preparer prepared and signed.
Form 2848 is used to authorize an individual to represent the taxpayer before the Internal Revenue Service, and the individual authorized must be a person eligible to practice before the Internal Revenue Service.
The representative must sign the declaration of representative and state the capacity in which he or she is eligible to represent.
The authorization is limited to the matters, tax forms and periods stated on the form.
Filing the form does not change the representative's underlying eligibility to practice.
Form 8821 authorizes any individual, corporation, firm, organization or partnership designated by the taxpayer to inspect or receive the taxpayer's confidential information for the type of tax and the periods listed.
Form 8821 does not authorize the designee to speak on the taxpayer's behalf, to execute a request to allow disclosure to a third party, to advocate the taxpayer's position, or otherwise to represent the taxpayer before the Internal Revenue Service.
To authorize an individual to represent the taxpayer, Form 2848 is used instead.
A taxpayer being interviewed by the Internal Revenue Service is entitled to be represented by any person permitted to represent the taxpayer before the Internal Revenue Service who is not disbarred or suspended, if the taxpayer provides a written power of attorney.
An Internal Revenue Service officer or employee must suspend an interview if the taxpayer clearly states a wish to consult a representative.
The Commissioner may grant enrollment as an enrolled agent to an applicant who demonstrates special competence in tax matters by written examination and who has not engaged in conduct that would justify suspension or disbarment.
The Commissioner may grant enrollment to an applicant who has served the Internal Revenue Service in a position requiring the stated technical experience, subject to the conditions in this section.

Every source on this page shows the body that issued it and the date we read it. The text behind this centre was last read on 2026-08-24.

Where this comes from

31 U.S.C. § 330 — Practice before the DepartmentUnited States Code (GPO, govinfo). Read for: The Secretary of the Treasury may regulate the practice of representatives of persons before the Department of the Treasury. Read on 2026-08-16.
31 C.F.R. § 10.3 — Who may practiceElectronic Code of Federal Regulations. Read for: An attorney who is not currently under suspension or disbarment from practice before the Internal Revenue Service and who is a member in good standing of the bar of the highest court of any state, possession, territory, commonwealth or the District of Columbia may practice before the Internal Revenue Service. Read on 2026-08-16.
31 C.F.R. § 10.7 — Representing oneself; participating in rulemaking; limited practice; special appearances; and return preparationElectronic Code of Federal Regulations. Read for: An individual may appear on his or her own behalf before the Internal Revenue Service. Read on 2026-08-16.
Revenue Procedure 2014-42 — Annual Filing Season ProgramInternal Revenue Service. Read for: The Annual Filing Season Program is a voluntary programme under which an unenrolled return preparer may obtain an Annual Filing Season Program Record of Completion by meeting stated continuing education and other requirements and holding a valid PTIN. Read on 2026-08-16.
Instructions for Form 2848, Power of Attorney and Declaration of RepresentativeInternal Revenue Service. Read for: Form 2848 is used to authorize an individual to represent the taxpayer before the Internal Revenue Service, and the individual authorized must be a person eligible to practice before the Internal Revenue Service. Read on 2026-08-16.
Instructions for Form 8821, Tax Information AuthorizationInternal Revenue Service. Read for: Form 8821 authorizes any individual, corporation, firm, organization or partnership designated by the taxpayer to inspect or receive the taxpayer's confidential information for the type of tax and the periods listed. Read on 2026-08-16.
26 U.S.C. § 7521 — Procedures involving taxpayer interviewsUnited States Code (GPO, govinfo). Read for: A taxpayer being interviewed by the Internal Revenue Service is entitled to be represented by any person permitted to represent the taxpayer before the Internal Revenue Service who is not disbarred or suspended, if the taxpayer provides a written power of attorney. Read on 2026-08-16.
31 C.F.R. § 10.4 — Eligibility to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparerElectronic Code of Federal Regulations. Read for: The Commissioner may grant enrollment as an enrolled agent to an applicant who demonstrates special competence in tax matters by written examination and who has not engaged in conduct that would justify suspension or disbarment. Read on 2026-08-16.

What we are not saying here

Nothing on this page should be read as saying Authorises the regulations; the operative eligibility rules are in 31 C.F.R. Part 10.; Says nothing about who must obtain a PTIN or an EFIN.; Lists categories of persons eligible to practice. It does not rank them and creates no hierarchy among attorneys, CPAs and enrolled agents.; Eligibility is not authorization: a valid authorization from the taxpayer is separately required.; Does not address who prepares returns or who obtains identifiers.; Limited practice is bounded by the rules the Commissioner prescribes; the current programme conditions are stated in IRS material and Revenue Procedure 2014-42.; Confers nothing unrestricted on any non-practitioner.; The Record of Completion is not a credential and is not enrollment.; It grants nothing unrestricted, and the forums it reaches are stated in IRS representation guidance rather than in this document alone.; A completed form cannot make an ineligible person eligible.; Says nothing about identifiers or programme participation.; Information access only. It is never representation.; Creates no credential and no eligibility.; Presupposes eligibility to represent; it does not create it.; Addresses interviews rather than the whole of practice.; Enrollment is a federal authorization to practice. It is not a state licence and is not an accounting or legal credential.; Says nothing about return preparation obligations or identifiers..

Where to go next

Whether the preparer definition reaches what I didConduct and compensation, in the order the text asks about them.
What a preparer identifying number isWhen the Code requires it, and what holding one does not settle.
How electronic filing participation worksA firm-level programme with a firm-level identifier.
What enrolled agent, CPA and attorney each meanSide by side, in the regulation's order, with no ranking.
Whether the practice rules reach mePart 10 is written with a scope, and the scope is part of the rule.
How IRS discipline works, and how to check itThe three sanctions, the process behind them, and what a published record does and does not say.
What due diligence requiresThe professional standard and the statutory requirement are not one rule.
What each preparer penalty reachesTrigger, standard and defence, stated separately for each one.
When client information may be disclosed or usedDefined terms, consent, and the exceptions the rules state.
Where bookkeeping ends and preparation beginsWhat the federal definitions look at, which is not the job title.
How this centre works and where it stopsThe limits we hold ourselves to, including the state boundary.
The authority behind all of itEvery source, what it was read for, and the date it was read.

This is general education for people who work in tax, not legal or tax advice, and not a determination about anyone's status or obligations. Rules change and facts matter. For a decision about your own situation or your own practice, take advice from a licensed professional.