The un-enrolled preparer who has been determined
ineligible for limited practice before the Internal Revenue
Service may request, after 2 years following the notice of
final determination of ineligibility or decision of appeal, that
eligibility for limited practice be reinstated.
Enrollment as an enrolled agent based on an
applicant's former employment with the Internal Revenue Service
may be of unlimited scope or limited to permit the presentation
of matters only of the particular class for which the applicant's former
employment has qualified the applicant. The enrollment may also be limited
to permit the presentation of matters only before the particular unit or
division of the Internal Revenue Service for which the applicant's former
employment has qualified the applicant.
Individuals may always appear on their own behalf
before the Internal Revenue Service without the need of enrolled
agents.
An applicant for enrollment as an enrolled agent
who is requesting such enrollment based on former employment
with the Internal Revenue Service must have had a minimum number
of years of continuous employment with the Internal Revenue
Service during which the applicant must have been regularly
engaged in applying and interpreting the provisions of the
Internal Revenue Code and the regulations relating to income,
estate, gift, employment, or excise taxes. Minimum years of
continuous employment must be 5 years.
The director of the Office of Professional
Responsibility must inform the EA enrollment applicant as to the
reason for any denial of an applicant for enrollment. The
applicant may file a written appeal of the denial with the
Secretary of the Treasury or his or her delegate within 30
days after receipt of the notice of denial of enrollment.
Each individual applying for renewal of their EA
enrollment must retain for a period of 4 years following the
date of renewal of enrollment the information required with
regard to qualifying continuing professional education hours.
Include the name of the sponsoring organization, the location,
title and description of the program. Also include written outlines, course
syllabi, textbook or material required for the course. You don't need to
include the publisher information of the study material used.
Subject to certain limitations, an individual who
is not a practitioner may represent a taxpayer before the
Internal Revenue Service, even if the taxpayer is not present,
provided the individual presents satisfactory identification and
proof of his or her authority to represent the taxpayer.
First, an individual may represent a member of his or her immediate
family. Also, an employer may be represented by his or her
regular full-time employee. Additionally, a general partner or a regular
full-time employee of a partnership may represent the partnership.
Any individual who prepares the tax return, may appear
as a witness for the taxpayer before the Internal Revenue
Service, or furnish information at the request of the Internal
Revenue Service or any of its officers or employees.
An individual who prepares and signs a taxpayer's
tax return as the preparer, or who prepares a tax return but is not required
(by the instructions to the tax return or regulations) to sign the tax
return may
