The right to retain representation means you don’t necessarily have to face the IRS alone.

When taxpayers receive an IRS notice, face an audit or find themselves dealing with IRS collection, they may assume they have to personally handle every conversation and meeting with the IRS. That’s not always the case.

The Taxpayer Bill of Rights gives every taxpayer 10 fundamental rights when dealing with the IRS. Right #9 is The Right to Retain Representation.

According to the IRS, taxpayers have the right to choose an authorized representative to represent them in their dealings with the agency. Taxpayers who cannot afford representation may also have the right to seek assistance through a Low Income Taxpayer Clinic.

Understanding this right can be especially important when an IRS matter becomes complicated or when a taxpayer isn’t comfortable communicating with the IRS alone.

1. The Right to Retain Representation Is Part of the Taxpayer Bill of Rights

The Taxpayer Bill of Rights organizes taxpayers’ fundamental protections into 10 categories covering everything from the right to be informed to the right to appeal an IRS decision.

The right to retain representation specifically protects a taxpayer’s ability to have an authorized person represent them when dealing with the IRS.

This is important because representation isn’t simply a convenience offered by the IRS. It is recognized as one of the fundamental rights taxpayers should understand when interacting with the agency.

2. You Can Choose an Authorized IRS Representative

Taxpayers may select an authorized individual to represent them before the IRS.

Depending on the circumstances, that representative may include an:

• Attorney
• Certified Public Accountant (CPA)
• Enrolled Agent (EA)
• Enrolled actuary
• Other individual permitted to practice before the IRS

The individual must be eligible to practice before the IRS and cannot be disbarred or suspended from practice.

An Enrolled Agent, for example, is federally authorized to represent taxpayers before the IRS.

3. Representation Usually Requires a Power of Attorney

Choosing someone to represent you and formally authorizing that person to act before the IRS are separate steps.

The IRS generally uses Form 2848, Power of Attorney and Declaration of Representative, to authorize an eligible individual to represent a taxpayer.

A properly completed Form 2848 identifies the representative and specifies the tax matters and tax periods for which that person is authorized to act.

This is different from Form 8821, Tax Information Authorization. Form 8821 can authorize someone to receive or inspect certain tax information, but it does not authorize that individual to represent the taxpayer before the IRS.

4. You May Not Have to Attend an IRS Interview Yourself

This part of the right to retain representation may surprise taxpayers.

When a taxpayer has properly retained representation, the IRS states that the taxpayer generally does not have to attend an interview alongside the representative unless the IRS formally summons the taxpayer to appear.

That can be especially meaningful for someone who feels intimidated or overwhelmed by direct interactions with the IRS.

It doesn’t mean a taxpayer can completely disengage from the case. A representative may still need documents, financial information and answers from the taxpayer to properly address the IRS matter.

But authorized representation can allow a qualified professional to handle many interactions with the IRS on the taxpayer’s behalf.

5. You Can Ask to Consult a Representative During an IRS Interview

What happens if you’re already speaking with the IRS and realize you want professional representation?

The IRS states that in most situations, it must suspend an interview if the taxpayer requests an opportunity to consult with a representative, such as an attorney, CPA or Enrolled Agent.

That’s an important protection to remember.

Receiving an unexpected question from an IRS employee doesn’t mean you must continue an interview without first determining whether you want representation.

This protection can become particularly important during an IRS audit or collection investigation, where the information being requested may affect how the case proceeds.

6. The Right to Retain Representation Can Matter During IRS Collection

Representation isn’t limited to tax audits.

Taxpayers facing back taxes, IRS notices, payment negotiations, liens, levies or other collection activity may also benefit from understanding their representation rights.

For example, taxpayers whose accounts have entered the IRS Automated Collection System (ACS) may find themselves communicating with different IRS employees rather than having one consistent point of contact. Our guide to the IRS Automated Collection System explains how ACS handles unpaid tax accounts and collection activity.

Representation can also be relevant when evaluating potential tax-resolution options such as an Installment Agreement, Offer in Compromise, penalty abatement or other IRS resolution strategies.

7. Taxpayers Who Can’t Afford Representation May Have Another Option

For businesses, disaster tax preparedness should include a plan for maintaining payroll and The right to retain representation isn’t intended only for taxpayers who can afford private professional representation.

Taxpayers meeting certain eligibility requirements may be able to obtain assistance from a Low Income Taxpayer Clinic (LITC).

LITCs are independent from the IRS and the Taxpayer Advocate Service. They may represent qualifying taxpayers in IRS audits, appeals, collection disputes and certain court proceedings. Services are generally provided for free or for a small fee.

Many clinics can also provide information about taxpayer rights and responsibilities to individuals who speak English as a second language.

Knowing Your IRS Rights Matters

The most important takeaway isn’t that every Revenue Officer will immediately begin seizing The right to retain representation doesn’t guarantee a particular result in an IRS case.

What it does guarantee is something important: taxpayers have the right to seek qualified representation rather than assuming they must navigate the IRS alone.

And the right to representation doesn’t exist in isolation.

It works alongside the other protections contained in the Taxpayer Bill of Rights, including the Right to Be Informed, the right to challenge the IRS’s position and be heard, and the Right to Appeal an IRS Decision in an Independent Forum.

For taxpayers facing serious IRS collection problems, knowing these rights can make it easier to understand what to expect and when professional assistance may be appropriate.

At Cheshier Tax Resolution, our work focuses on helping individuals and businesses understand their IRS problems, evaluate available resolution options and navigate the IRS resolution process.

If you’re dealing with an IRS problem and aren’t sure what your next step should be, understanding your rights is a good place to start.

Frequently Asked Questions About the Right to Retain Representation

What is the right to retain representation?

The right to retain representation is one of the 10 protections in the Taxpayer Bill of Rights. It gives taxpayers the right to choose an authorized representative to represent them in dealings with the IRS.

Who can represent me before the IRS?

Depending on the matter, authorized representatives may include attorneys, CPAs, Enrolled Agents, enrolled actuaries and certain other individuals permitted to practice before the IRS.

Do I have to attend an IRS interview if I have representation?

Generally, the IRS states that a taxpayer who has retained representation doesn’t have to attend an interview with the representative unless the IRS formally summons the taxpayer to appear.

Can I stop an IRS interview to speak with a representative?

In most situations, yes. The IRS says it must suspend an interview when a taxpayer requests an opportunity to consult with an authorized representative.

What IRS form gives someone power of attorney?

Form 2848, Power of Attorney and Declaration of Representative, is generally used to authorize an eligible individual to represent a taxpayer before the IRS for specified tax matters and periods.

What if I can’t afford tax representation?

Eligible taxpayers may be able to receive free or low-cost assistance from a Low Income Taxpayer Clinic. LITCs are independent from the IRS and can assist qualifying taxpayers with certain IRS disputes.

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