Taxpayers have the right to retain an authorized representative to represent them in their dealings with the IRS. This is one of the fundamental rights of all taxpayers as outlined in the Taxpayer Bill of Rights.

Taxpayers have the right to retain an authorized representative of their choice to represent them in their dealings with the IRS.

Taxpayers who are heading to an interview with the IRS may select someone to represent them.

Taxpayers who retain representation don't have to attend with their representative unless the IRS formally summons them to appear.

In most situations, the IRS must suspend an interview if the taxpayer requests to consult with a representative, such as an attorney, certified public accountant or enrolled agent.

Any attorney, CPA, enrolled agent, or other person permitted to represent a taxpayer before the IRS, may submit a written power of attorney to represent a taxpayer before the IRS.

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IRS/FTB Frequently Asked Questions

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