Examination and Representation Procedures
Enrolled agents may represent taxpayers during IRS examinations. For EA Part 3, focus on the representative’s authority, communications with IRS personnel, taxpayer rights, and the importance of a properly completed power of attorney.
A practitioner should understand the scope of the taxpayer’s authorization and must act within that authority. Representation may include communicating with the IRS, presenting records and arguments, and assisting the taxpayer in responding to examination issues.
Key Study Points
- Confirm that the practitioner has valid authority for the tax matter and periods involved.
- Understand the taxpayer’s right to representation.
- Know the practitioner’s obligation to provide requested information lawfully and accurately.
- Recognize when an issue may move from examination to appeals.
Exam Focus: Questions may test whether an EA can act for the taxpayer at a particular administrative level of the IRS.
Official IRS Reference: IRS Publication 947 – Practice Before the IRS and Power of Attorney
https://www.irs.gov/publications/p947