Taxpayers have the right to retain legal representation when interacting with the IRS. Under this right, taxpayers may:
- Retain an authorized representative when dealing with the agency.
- Obtain a representative for IRS interviews.
- Not have to attend interviews with their representatives unless formerly summoned to appear.
- Have an interview suspended to obtain a representative, which may be an attorney, certified public accountant, or enrolled agent.
- Have a qualified person submit a written power of attorney to serve as a representative. The person must be an attorney, CPA, enrolled agent, enrolled actuary, or other official representative who has not been disbarred or suspended from practice.
- Request help from the Lower Income Taxpayer Clinic if they’re unable to afford representation.
Other details may apply, and you can find more information on the IRS website.
* This information is not intended to be a substitute for specific individualized tax advice. We suggest that you discuss your specific tax issues with a qualified tax advisor.
Tip adapted from the IRS.gov(ii)