Publication 947: Practice Before the IRS and Power of Attorney; Index

This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

A

Actuaries, Glossary
Application for enrollment, Form 23.
Assistance (see Tax help)
Associations, Corporations, associations, partnerships, and other persons that are not individuals.
Attorney-in-fact, Glossary
Attorneys, Attorneys., Glossary
Authorization letter, Authorization for Special Appearances

C

CAF (see Centralized Authorization File (CAF))

CAF number, Authorization for Special Appearances, Glossary

Centralized Authorization File (CAF), Glossary

Certified public accountants (CPAs), Certified public accountants (CPAs)., Glossary

Comments, Comments and suggestions.

Commissioner, Glossary

Confidentiality privilege, Confidentiality privilege.

Confidentiality privilege:

Protected communication, Communications that are protected.

Corporations, Corporations, associations, partnerships, and other persons that are not individuals.

CPAs (see Certified public accountants (CPAs))

D

Director of Practice, Practice Before the IRS
Disbarment, Suspension and disbarment., Reprimands, Disbarments, and Suspensions
Disreputable conduct, Disreputable Conduct
Durable power of attorney, Glossary

E

Enrolled actuaries, Enrolled actuaries.

Enrolled agent

Disbarment, Enrolled agents.
Suspension, Enrolled agents.

Enrolled agent:, Enrolled agents., How Does an Individual Become Enrolled? , Glossary

F

Fax copies, Important Reminders
FAX copies, Facsimile copies.
Fiduciary, Glossary
Form 23, Form 23.
Form 2587, Form 2587.
Form 2848, Form Required, Preparation of Form — Helpful Hints , How Do I Fill Out Form 2848?
Form 8554, Form 8554.
Form 8821, Important Reminders
Free tax services, How To Get Tax Help

G

General power of attorney, Glossary
Glossary, Introduction, Terms you may need to know (see Glossary):, Terms you may need to know (see Glossary):, Glossary
Government officer and employee, Glossary

H

Help (see Tax help)

I

Inactive retirement status, Inactive retirement status.
Inactive roster, Inactive roster.
Incapacity or incompetency, Incapacity or incompetency.

L

Limited power of attorney, Glossary

Limited practice, Limited practice.

Loss of eligibility

Failure to meet requirements, Failure to meet requirements.

Loss of eligibility:, Loss of Eligibility

M

More information (see Tax help)

N

Non-IRS powers of attorney, Important Reminders, Non-IRS powers of attorney.
Nonwritten consent, Important Changes, Nonwritten consents.

O

Oral authorization, Important Changes

P

Partnership level proceedings, Tax matters partner or person (TMP).

Partnerships, Corporations, associations, partnerships, and other persons that are not individuals.

Power of attorney

Processing and handling, Processing and Handling
Representative, Dealing With the Representative

Power of attorney:, What Is a Power of Attorney? , When Is a Power of Attorney Required? , Where To File a Power of Attorney , When Is a Power of Attorney Not Required? , What Happens to the Power of Attorney When Filed?

Practice before the IRS, What Is Practice Before the IRS? , Who Can Practice Before the IRS? , Who Cannot Practice Before the IRS?

Practitioner, Glossary

Processing a non-IRS powers of attorney, Processing a non-IRS power of attorney.

Protected communication

Tax shelters, Communications regarding corporate tax shelters.

Protected communication:, Communications that are protected.

Public accountants, Glossary

Publications (see Tax help)

R

Representation outside the United States, Representation Outside the United States

Restrictions, Restrictions

Rules of practice

Confidentiality privilege, Confidentiality privilege.
Due diligence, Due diligence.
Duties, Duties
Duty to advise, Duty to advise.
Restrictions, Restrictions

Rules of practice:, What Are the Rules of Practice?

S

Special appearances, Authorization for Special Appearances
Suggestions, Comments and suggestions.
Suspension, Suspension and disbarment., Reprimands, Disbarments, and Suspensions

T

Tax help, How To Get Tax Help
Tax matters partner, Tax matters partner or person (TMP).
Tax matters person, Tax matters partner or person (TMP).
Taxpayer Advocate, Contacting your Taxpayer Advocate.
Termination, Incapacity or incompetency.
Third party designee, Important Changes, Third party designee.
TTY/TDD information, How To Get Tax Help

U

Unenrolled individuals

Employee, Other unenrolled individuals.
Family member, Other unenrolled individuals.
Fiduciary, Other unenrolled individuals.
Individual, Other unenrolled individuals.
Officer, Other unenrolled individuals.
Partner, Other unenrolled individuals.

Unenrolled individuals:, Other unenrolled individuals.

Unenrolled return preparers, Unenrolled return preparers., Unenrolled return preparers.

V

Verbal authorization, Important Changes

W

Where to file

Chart, ,

Where to file:, Where To File a Power of Attorney