In general, any tax professional (including in-house tax counsel) who submits Form 2848, Power of Attorney and Declaration of Representative, is considered to be “practicing before the IRS.” This means they’re subject to Circular 230. The IRS Office of Professional Responsibility has issued an alert that answers frequently asked questions about the issue. The alert describes what a “presentation to the IRS” involves. It also explains that if taxpayers want a specific advisor to work with the IRS on their behalf, they must submit a signed Form 2848 designating that person as their representative. But not all employees who work on the case must be designated. Read more: https://bit.ly/3XsclPU
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