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P3-U02 · PART 3 · SOURCE CYCLE 2026-2027
Practice Before the IRS
Only cards whose complete question and answer were checked against exact primary-authority evidence appear here.
Q1.Which practitioner may represent a taxpayer before any IRS office or employee?
An enrolled agent in active status. Publication 947 permits enrolled agents, attorneys, and CPAs to represent taxpayers before any IRS office or employee.