Representation

With proper written authorization from the IRS, you may have someone else represent you if you elect to not represent yourself. In the case that you chose to have someone else represent you, your representative must be allowed to practice before the IRS. Individuals allowed to to practice before the IRA are attorneys, certified public accounts, or enrolled agents.

In the event that you are engaged in an interview with the IRS and seek consultation with a representative, your interview will be rescheduled. You do have the right to have an accompanying party with you at your interview. You also have the right to record any meetings with any of the examination, appeal, or collection personnel. You will need to request the right to record your meeting 10 days before the meeting is to take place.