When appearing before the IRS, for audits, collection actions and appeals, it is extremely critical to have effective representation to state and defend your interests.

             Generally, only three classes of professionals are qualified to represent taxpayers before the IRS – Attorneys, Certified Public Accountants and Enrolled Agents.  (Enrolled Agents are tax professionals who have successfully completed a set of examinations given by the IRS).  Other professionals may represent taxpayers before the IRS but only relating to tax returns they prepared.