Part 3 — Representation, Practices & Procedures

All matters connected with a presentation to the IRS relating to a taxpayer's rights, privileges, or liabilities: preparing/filing documents, corresponding/communicating with the IRS, rendering written advice, and representing a client at conferences, hearings, and meetings.

No. Preparing a return, appearing as a witness, or furnishing information at IRS request is not by itself "practice before the IRS," though preparers have limited representation rights for returns they prepared.

Enrolled agents, attorneys, and CPAs (and, within their scope, enrolled actuaries and enrolled retirement plan agents) may represent any taxpayer on any matter before any IRS office.

Annual Filing Season Program participants may represent only clients whose returns they prepared and signed, and only before revenue agents, customer service reps, and similar IRS employees (examination, customer service, and the Taxpayer Advocate Service) — not Appeals, Collection, or Counsel.

No. After 2015, an unenrolled preparer with no valid AFSP Record of Completion has no representation rights, even for returns they prepared.