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About Tax Map

Publication 947
Practice Before the IRS and Power of Attorney
(Rev 5/2004)
Introduction, Useful Items and Important Changes.

Practice Before the IRS

What Is Practice Before the IRS?
Who Can Practice Before the IRS?
Who Cannot Practice Before the IRS?
How Does an Individual Become Enrolled?
What Are the Rules of Practice?

Authorizing a Representative

What Is a Power of Attorney?
When Is a Power of Attorney Required?
When Is a Power of Attorney Not Required?
How Do I Fill Out Form 2848?
What Happens to the Power of Attorney When Filed?

How To Get Tax Help