Beyond the Credential: Effective Taxpayer Representation
Tax professionals who can represent a taxpayer before the IRS have a leg up on those who don’t have credentials. Attorneys, Enrolled Agents, and CPAs have unlimited representation rights, and can represent a taxpayer on any tax matter, regardless of who prepared the return. All other tax professionals have limited representation rights.
NSTP is offering a new course to help you prepare to represent your clients effectively, taught by Isaac R. McRae, III, MST, EA, NTPI Fellow. Register today for Introduction to Taxpayer Representation Part 1, to be held on June 24-25, 2019, at the DoubleTree Hilton Hotel, Williamsburg, VA.
Tax professionals who have completed the voluntary Annual Filing Season Program are allowed limited practice rights. Those who participate in the program must also complete continuing education hours annually. Once they have a Record of Completion, they can represent clients only before customer service agents, revenue agents, and the Taxpayer Advocate Service. Additionally, they can only represent taxpayers whose returns they have prepared and signed. They cannot represent clients in collection issues or appeals even if they did prepare and sign the return.
A credentialed taxpayer representative can effectively represent their clients if they are prepared in the following areas:
- Audit selection criteria and types of auditors and audits
- Notice of Examination, Auditor’s resources, and the Information Document Request (IDR)
- Client engagement, the client interview and documents, and the Representative’s resources
- Review of client records, disagreement with the auditor and the auditor’s report, the appeals process, audit reconsideration issues
- The hierarchy of authoritative and non-authoritative sources for tax research
- Proper interpretation of the Internal Revenue Manual and its purposes
- Understand tax penalties
- Examination vs. collection processes and procedures as well as the differences in IRS personnel in these areas
- How to review IRS Notices concerning examination and collection issues as well as how to properly respond to the issues involved
- How to effectively proceed against IRS Examiners and the IRS Collection Officers
- Able to construct an effective appeal of an assessment by the IRS, including ability to distinguish between filing a formal or an informal appeal based upon the IRS rules procedures
- Properly challenge and abate penalties assessed by the IRS
These subjects, and more, will be covered in NSTP’s new course offering to help you prepare to represent your clients effectively, taught by Isaac R. McRae, III, MST, EA, NTPI Fellow. Register today for Introduction to Taxpayer Representation Part 1, to be held on June 24-25, 2019, at the DoubleTree Hilton Hotel, Williamsburg, VA.