Under what circumstances may an unenrolled tax return preparer who participates in the annual filing season program represent a client before the Internal Revenue Service?
Understand the Problem
The question is asking about the specific conditions under which an unenrolled tax return preparer who is part of the annual filing season program can represent a client in front of the IRS. It presents four distinct options outlining different scenarios for representation.
Answer
Limited representation before IRS for returns they prepared and signed, and only with revenue agents, customer service, and Taxpayer Advocate Service.
An unenrolled tax return preparer who participates in the annual filing season program may represent a client before the IRS only for returns they prepared and signed, and only before revenue agents, customer service agents, and the Taxpayer Advocate Service.
Answer for screen readers
An unenrolled tax return preparer who participates in the annual filing season program may represent a client before the IRS only for returns they prepared and signed, and only before revenue agents, customer service agents, and the Taxpayer Advocate Service.
More Information
The Annual Filing Season Program is designed to encourage tax return preparers to participate in continuing education courses. Preparers who complete this program have limited representation rights before the IRS.
Tips
A common mistake is assuming all preparers in the Annual Filing Season Program have full representation rights. Their rights are limited to certain IRS interactions.
Sources
- Annual Filing Season Program | Internal Revenue Service - irs.gov
- AFSP - Record of Completion - IRS - irs.treasury.gov
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