Publication 947
Practice Before the IRS and Power of Attorney
(Revised: 4/2002)

Table of Contents

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Publication 947, Practice Before the IRS and Power of Attorney

• Important Changes
• Important Reminders
• Practice Before the IRS
  • What Is Practice Before the IRS?
  • Who Can Practice Before the IRS?
    • Representation Outside the United States
    • Authorization for Special Appearances
  • Who Cannot Practice Before the IRS?
    • Loss of Eligibility
  • How Does an Individual Become Enrolled?
  • What Are the Rules of Practice?
    • Duties
    • Restrictions
    • Disreputable Conduct
    • Reprimands, Disbarments, and Suspensions
• Authorizing a Representative
  • What Is a Power of Attorney?
  • When Is a Power of Attorney Required?
    • Form Required
    • Preparation of Form - Helpful Hints
    • Where To File a Power of Attorney
  • When Is a Power of Attorney Not Required?
  • How Do I Fill Out Form 2848?
  • What Happens to the Power of Attorney When Filed?
    • Processing and Handling
    • Dealing With the Representative
• How To Get Tax Help

Index

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A

• Application for enrollment
• Attorney-in-fact
• Attorneys

C

• CAF ( See Centralized Authorization File (CAF) )
• CAF number
• CAF number
• Commissioner
• Confidentiality privilege
• CPAs ( See Certified public accountants (CPAs) )

D

• Director of Practice
• Disbarment
• Disreputable conduct
• Durable power of attorney

E

• Enrolled actuaries
• Enrolled agent
• Enrolled agent
• Enrolled agent
• Enrolled agent, Disbarment, Suspension

F

• Fax copies
• FAX copies
• Fiduciary
• Form 2587
• Form 2848
• Form 2848
• Form 2848
• Form 8554
• Form 8821

G

• General power of attorney
• Glossary
• Glossary
• Glossary
• Government officer and employee

I

• Inactive retirement status
• Inactive roster

L

• Limited power of attorney
• Limited practice
• Loss of eligibility
• Loss of eligibility , Failure to meet requirements

N

• Non-IRS powers of attorney
• Non-IRS powers of attorney
• Nonwritten consent

P

• Partnership level proceedings
• Partnerships
• Power of attorney
• Power of attorney
• Power of attorney
• Power of attorney
• Power of attorney , Processing and handling
• Power of attorney , Representative
• Practice before the IRS
• Practice before the IRS
• Practice before the IRS
• Practitioner
• Processing a non-IRS powers of attorney
• Protected communication
• Protected communication , Tax shelters

R

• Representation outside the United States
• Rules of practice
• Rules of practice
• Rules of practice , Due diligence
• Rules of practice , Duties
• Rules of practice , Duty to advise

S

• Suggestions
• Suspension

T

• Taxpayer Advocate
• Termination
• Third party designee
• Third party designee
• TTY/TDD information

U

• Unenrolled individuals
• Unenrolled individuals, Employee
• Unenrolled individuals, Family member
• Unenrolled individuals, Fiduciary
• Unenrolled individuals, Individual
• Unenrolled individuals, Officer
• Unenrolled individuals, Partner
• Unenrolled return preparers
• Unenrolled return preparers

V

• Verbal authorization

W

• Where to file
• Where to file , Chart
• Where to file , Chart