Circular 230 - Representing Clients

Representing Clients

In general, only attorneys, CPAs, enrolled agents, or enrolled actuaries or enrolled retirement plan agents may represent clients in proceedings before the IRS. Representing clients includes all communication with the IRS in regard to client matters without the client present. Exceptions permit family members to represent each other, employees to represent their employer, officers to represent corporations, and certain other representation.

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Famous quotes containing the words clients and/or representing:

    ...a lot of my people are models. I like that for them. I admire models, so I think that’s right for my people. ...I love it when I have an important [client]. And the pictures and awards. One of my clients has these television awards—a beautiful statue of a woman. I think it’s an Emmy. People would be lucky to get one. She has two. I think that’s great.
    Elaine Strong (b. 1934)

    He who has learned what is commonly considered the whole art of painting, that is, the art of representing any natural object faithfully, has as yet only learned the language by which his thoughts are to be expressed.
    John Ruskin (1819–1900)