Practice before the IRS

Practice before the IRS


The Internal Revenue Service routinely processes more than 240 million tax returns each year, many of them prepared by tax professionals. Not surprisingly, as tax law becomes increasingly complex, taxpayers often seek the assistance of knowledgeable professionals to represent them with respect to tax and other matters before the IRS. However, the ability to represent a client before the IRS is, with certain exceptions, extremely limited. This course addresses the nature of practice before the IRS, identifies those permitted to engage in such practice, and examines the power of attorney under which a taxpayer authorizes representation before the IRS.

Learning Objectives

Upon completion of this course, you should be able to:

  • Define practice before the Internal Revenue Service
  • Recognize the general scope of permitted enrolled agent practice responsibilities
  • Identify the extent of practice privileges possessed by individuals permitted to practice before the IRS
  • Describe the nature and function of a tax power of attorney and identify the acts that may be performed for a client under it
  • Understand how to withdraw from and revoke an existing tax power of attorney


Buy Now

Additional information


Field of Study


Instructional Format

Delivery Method

Course Author

Knowledge Level

Advanced Preparation

Program Prerequisites

Published Date

Who Should Attend

SKU: PW-115.23|Credits: 3|Tax Law|eBook|Winn Publications Category: Tags: , , , is registered with the National Association of  State Boards of Accountancy (NASBA) as a  sponsor of continuing professional education  on the National Registry of CPE Sponsors. State boards of accountancy have final authority on  the acceptance of individual courses for CPE  credit. Complaints regarding registered  sponsors may be submitted to the National  Registry of CPE Sponsors through its website: