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.
Read more about this topic: Circular 230
Famous quotes containing the words representing and/or clients:
“Brave people may be persuaded to an action by representing it as being more dangerous than it really is.”
—Friedrich Nietzsche (1844–1900)
“...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)