What Is a Tax Practitioner?

The IRS considers attorneys, certified public accountants, enrolled agents, enrolled actuaries, enrolled retirement plan agents and registered tax return preparers as tax practicioners. IRS Circular 230 contains the Internal Revenue Code rules and regulations regarding tax practitioner licensing and practice.

A tax practitioner may represent a taxpayer in matters presented before the IRS. Attorneys, certified public accountants and enrolled agents may represent taxpayers in any and all matters presented before the IRS. Enrolled actuaries and enrolled retirement plan agents are restricted to representing taxpayers in matters relevant to their specialties.

Registered tax return preparers are limited to representing taxpayers whose returns they have prepared and signed before revenue agents and customer service personnel. They may not represent taxpayers in the appeals process before revenue officers or similar personnel.