SEE-3 - Practices and Procedures - Section 1.1

Define practice before the IRS and identify who is authorised to represent taxpayers, including the scope of an enrolled agent's representation rights under Circular 230.

Define practice before the IRS as presentations relating to a taxpayer's rights, privileges, or liabilities, and distinguish the unlimited representation rights of enrolled agents, attorneys, and CPAs from the limited rights of Annual Filing Season Program participants. Recognise that merely preparing a return is not practice before the IRS, but representing a taxpayer in an examination, collection, or appeal is.

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