Tax Problem FAQ: Are Tax Attorneys the Only Professionals Allowed to Represent Taxpayers Before the IRS?
There are actually only 3 persons permitted to practice before the IRS - represent taxpayers at Appeal Hearings, Audits and Appeals that are held administratively and in the civil arena (per IRS Circular 230).
Those three persons are an Attorney, CPA or Enrolled Agent (EA). Certified Actuaries can also represent taxpayers in some cases.
In addition to being a Certified Tax Resolution Specialist (CTRS), I have been an active licensed CPA in Maryland (enabling me to practice before the IRS, in good standing) since 1987. Even thought Tax Resolution Services is based in Los Angeles, California, I have help helped thousands of taxpayers across the country solve their tax problems – with the help of our amazing team of expert tax attorneys, enrolled agents and CPAs.
Because the IRS is a federal agency, it does not matter where one is licensed, as long as they are an active, in-good standing licensee, of the State that issued their license. To maintain my active status, I am required to take over 80 hours in continuing professional education every two years.
To represent clients before the IRS, the Attorney, CPA or EA must hold active licenses or certificates issued by the state in which they are licensed in order. My license is from Maryland, because, at the time, 22 years ago, I was working and living in Maryland .
The CPA exam is a “uniform” exam (same exact exam in all 50 states, no variation or consideration regarding what state you live or work in, etc.). Generally, the only thing that differs from being licensed in one state or another is the amount of Public Accounting experience (audit hours) required by that state.
Additionally, due the advances in technology and the cross-state border businesses and transactions the accounting profession adopted and passed legislation called the States Uniform Reciprocity Act to allow CPA’s to be granted reciprocity (licensure) in states other than the ones they reside and obtained their license in.
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Tags: enrolled agent, IRS problem solver, licensed CPA, States Uniform Reciprocity Act, tax attorney, tax expert, tax resolution, taxpayer representation
