Practice before the IRS includes presenting to the IRS, or any of its officers or employees, all matters relating to a client's rights, privileges, or liabilities. 

You are practicing before the IRS if:

• You communicate with the IRS for a taxpayer regarding the taxpayer's rights under laws and regulations.
• You represent a taxpayer at conferences, hearings, or meetings with the IRS.
• You prepare necessary documents and file them with the IRS.

You are not practicing before the IRS if:

• You prepare a person's tax return.
• You furnish information upon the request of the IRS.
• You appear as a witness for a person. 

Only individuals who have been authorized may practice before the IRS:

• Attorney or Certified Public Accountant (CPA) – Attorneys and CPAs must file a written declaration for each party they represent. The document should include a declaration of current qualifications and authorization to represent the taxpayer.
• Enrolled Agents
• Enrolled Actuaries (subject to the limits outlined in statutes)
• Specially permitted individuals – In certain circumstances the IRS may authorize an unenrolled person to represent another in a particular matter. 

Some individuals will not qualify to practice before the IRS:

• A member of Congress, in any matters before the IRS for which he or she is compensated or seeks compensation
• U.S. officers and employees of the legislative, executive, or judicial branches
• State employees who deal with state tax matters that may affect federal tax matters
• Individuals convicted of any offense involving dishonesty or breach of trust 

The IRS Office of Professional Responsibility is responsible for publishing and enforcing tax professional rules. All tax professionals are required to follow the rules and guidelines set forth by the office.

Circular 230 documents regulations regarding practice of attorneys, CPAs, Enrolled Agents, Enrolled Actuaries, and Appraisers before the IRS. Violating a Circular 230 rule carries serious consequences, including suspension or disbarment.

Publication 470 documents regulations regarding practice of tax return preparers who are not attorneys, CPAs, Enrolled Agents, or Enrolled Actuaries. This publication contains rules relating to limited practice as a taxpayer's representative.