MR Consulting

Department of the Treasury to represent taxpayers before the Internal Revenue Service The right to practice before the Internal Revenue Service is regulated by Federal statute,[2] and persons authorized to practice are known as "Federally Authorized Tax Practitioners,"[3] or "FATPs". The FATP status is granted to attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, and to

persons in a few other categories. Enrolled agents, like other FATPs, are subject to a set of procedures and regulations described in Treasury Department Circular No. 230, Regulations Governing the Practice of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, and Appraisers before the Internal Revenue Service[4] (or Circular 230). FATPs are allowed to represent taxpayers in all proceedings before the Internal Revenue Service including tax return audits, collection actions, tax refund matters, and appeals. When practicing before the Internal Revenue Service, enrolled agents may not use the word "certified" to describe themselves. An enrolled agent practicing before the Internal Revenue Service may not state or imply that an employer/employee relationship exists between the EA and the Internal Revenue Service.