Playbook
Who can represent taxpayers before the IRS?
Short answer
CPAs, enrolled agents, and attorneys have unlimited representation rights before the IRS, covering audits, collections, and appeals. AFSP participants have limited rights: only for returns they prepared, before certain IRS employees, and never in collections or appeals. Other preparers, bookkeepers, and software have no representation rights.
By the BestTaxSoftware.com editorial team. Updated . Prices checked on vendor sites that day.
How do rights differ by credential?
| Who | Representation rights | Collection matters? |
|---|---|---|
| Certified Public Accountant | Unlimited, any matter, any taxpayer | Yes |
| Enrolled agent | Unlimited, any matter, any taxpayer | Yes |
| Attorney | Unlimited, any matter, any taxpayer | Yes |
| AFSP record of completion holder | Limited: returns they prepared and signed, before revenue agents, customer service, and TAS | No |
| Other PTIN holder | None for returns prepared after December 31, 2015 | No |
| Bookkeeper without a credential | None. Can receive information under Form 8821 | No |
| Software, including AI tools | None | No |
Why can’t software represent a taxpayer?
Representation is a right granted to individuals under Circular 230 and recorded through Form 2848, which names a person with a designation and license or enrollment number. Software has no license, cannot sign the declaration, and cannot be held to Circular 230. Calling a tool an AI enrolled agent misstates what it is.
Questions practitioners ask
- Can a family member represent a taxpayer?
- Circular 230 allows limited practice by certain individuals, including immediate family members, under specific conditions. It is narrow; read section 10.7.
- Does an EA credential work for state tax?
- The EA credential is federal. State representation rules vary.
Sources
- Understanding tax return preparer credentials and qualifications (IRS)
- Annual Filing Season Program (IRS)
- Circular 230: Regulations governing practice before the IRS (IRS)
- About Form 2848, Power of Attorney and Declaration of Representative (IRS)
- Publication 947, Practice Before the IRS and Power of Attorney (IRS)