About Publication 947, Practice Before the IRS and Power of Attorney

This publication discusses:

who can represent a taxpayer before the IRS, and
what forms or documents are used to authorize a representative.

Current revision

Publication 947 (Print version PDF | eBook EPUB)

Recent developments

None at this time

Other items you may find useful

All revisions for Publication 947

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Related items

About Form 2848, Power of Attorney and Declaration of Representative

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Page Last Reviewed or Updated: 28-Mar-2025