Information for tax professionals | Internal Revenue Service

Information for tax professionals

If your question concerns –	Then reference or contact –
Guidance about your duties and responsibilities as a practitioner before the IRS, or your limitations as a practitioner currently under suspension or disbarment from practice before the IRS. Guidance for unlicensed, unenrolled individuals when representing before the IRS as, for example, an immediate family member of the represented taxpayer; e regular, fulltime employee of an individual employer; a regular, fulltime employee of a partnership, corporation, trust, estate, or governmental unit; or a foreign tax professional or other individual for an individual/entity taxpayer outside the USA. (Cir 230, section 10.7)	Circular No. 230 (Rev. 6-2014) PDF Guidance on Restrictions During Suspension or Disbarment from Practice Before the Internal Revenue Service PDF Rights and Responsibilities of Practitioners in Circular 230 Disciplinary Cases PDF Internal Revenue Manual 1.25.1.3.2, Limited Practice Based on Relationship to the Taxpayer
Disciplinary status of: An individual who you believe practices before the IRS as an: Attorney Certified public accountant Enrolled agent Enrolled actuary Enrolled retirement plan agent Annual Filing Season Program participant An appraiser who provides appraisals used for federal tax matters.	Internal Revenue Bulletin (IRB) Search for disciplined tax professionals DOJ injunctions against tax return preparers
Power of attorney and authorization issues, including: Completing Form 2848, Power of Attorney and Declaration of Representative Withdrawing as a representative Validity of documents signed by representatives on behalf of taxpayers Authority of corporate officers to bind a corporation Representation of defunct business entities Tax Information Authorization	26 C.F.R. 601.501-509, published as Publication 216, Conference and Practice Requirements PDF Publication 947, Practice Before the IRS and Power of Attorney Instructions for Form 2848 PDF Instructions for Form 8821 PDF Publication 4245, Power of Attorney Preparation Guide PDF Tax Pro Account
Disclosure or use of taxpayer-client information, including: Subpoenas or court orders for the production of client records Sale or other disposition of a tax return preparation business Death of a tax return preparer Use of client lists	26 U.S.C. § 7216 26 C.F.R. § 301.7216-1, -2, and -3 Section 7216 information center Office of Associate Chief Counsel (Procedure & Administration) Room 5503, CC:P&A 1111 Constitution Avenue, NW Washington, DC 20224 Phone: 202-317-3400
Signing returns and other documents Record-keeping requirements for tax return preparers	26 U.S.C. § 6061, § 6107, § 6695, 26 C.F.R. § 1.6695-1, § 1.6695-2, § 1.6107-1, § 1.6107-2, § 301.7701-15 Circular No. 230 (Rev. 6-2014) PDF
Requesting your CAF client listing	CAF client listing request on the IRS Freedom of Information Act (FOIA) guidelines page.
Requesting your CAF number	Practitioner Priority Service What is a CAF number?
Status as an attorney	Lawyer licensing by state agency
Status as a certified public accountant	State Boards of Accountancy or CPAverify
Status as an enrolled agent or enrolled retirement plan agent	Email epp@irs.gov
Status as an enrolled actuary	Email nhqjbea@irs.gov
Submitting complaints about tax return preparers	Form 14157, Complaint: Tax Return Preparer PDF
IRS Return Preparer Program, involving: PTIN related questions Annual Filing Season Program (AFSP) Scheduling for the IRS Special Enrollment Examination List of IRS continuing education providers Enrolled actuaries Enrolled retirement plan agents	Contact IRS Return Preparer Program Return Preparer Office (RPO) at a glance PTIN requirements for tax return preparers 26 C.F.R. § 1.6109-2 Annual Filing Season Program IRS-Approved Continuing Education Providers Joint Board for the Enrollment of Actuaries Enrolled Retirement Plan Agent program

Page Last Reviewed or Updated: 17-Mar-2025