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About Publication 947, Practice Before the IRS and Power of Attorney

This publication discusses:

who can represent a taxpayer before the IRS, and
what forms or documents are used to authorize a representative.

Current revision

Publication 947 (Print version PDF | eBook EPUB)

Recent developments

None at this time

Other items you may find useful

All revisions for Publication 947

Circular No. 230, Regulations Governing the Practice of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, and Appraisers before the Internal Revenue Service PDF

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Related items

About Form 2848, Power of Attorney and Declaration of Representative

About Form 8821, Tax Information Authorization

Page Last Reviewed or Updated: 28-Mar-2025