2000 Tax Help Archives  

Publication 947 2000 Tax Year

Introduction

This is archived information that pertains only to the 2000 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

This publication discusses who can represent a taxpayer before the IRS and what forms or documents are used to authorize a person to represent a taxpayer. Usually, attorneys, certified public accountants (CPAs), enrolled agents, and enrolled actuaries can represent taxpayers before the IRS. Under special circumstances, others, including unenrolled return preparers, can represent taxpayers before the IRS. For details regarding taxpayer representation, see Who Can Practice Before the IRS, later. The publication also contains a glossary that defines certain professional titles as well as various terms.

Also covered is the use of Form 8821 to authorize an individual or certain entities to receive and inspect a taxpayer's confidential tax information.

First | Next

Publication Index | 2000 Tax Help Archives | Tax Help Archives | Home