Taxpayer Right to Representation in IRS Matters

An IRS tax tip released on November 18, 2025 (Tax Tip 2025-67) reminds taxpayers that they have the right to retain an authorized representative to deal with the agency on their behalf. Although this right has existed for a long time, the IRS continues to publicly highlight all taxpayer rights because it is important that taxpayers are aware of them. We too, think it is important to remind you that you are entitled to representation before the IRS, and will provide some information about the “how-to” and benefits of such representation here.

What is the right to representation?

The right to retain representation is one of ten core taxpayer protections detailed in the IRS’s Taxpayer Bill of Rights. This right ensures that taxpayers do not need to navigate complex tax matters on their own. As you well know, tax law is complex and often difficult to understand. In addition, the IRS is a large, complicated organization. Many people have no idea where to start when they receive correspondence from the IRS. You are entitled to have someone who understands tax law and the inner workings of the IRS help you navigate encounters with IRS.

What is an authorized representative?

As a taxpayer, you have the right to retain an authorized representative of your choice to represent you in dealings with the IRS. Attorneys, CPAs, enrolled agents, and others can serve as representatives. To appoint your representative, you must submit a written power of attorney to the IRS. Form 2848, Power of Attorney and Declaration of Representative, can be found on the IRS website at  https://www.irs.gov/pub/irs-pdf/f2848.pdf.

How can a representative help you?

An authorized representative can “take your place” in front of the IRS. This can include writing letters of explanation, talking to IRS agents on your behalf, negotiating penalties, appealing IRS decisions, and representing you in audits. A representative familiar with tax law and how the IRS works can often settle questions and issues with IRS much more efficiently and with better results than individual taxpayers can.

Our tax professionals at R&A have spent countless hours providing representation before the IRS for many of our clients. It is something we excel at. Please give us a call if you think you could benefit from these services. Let’s talk about how we can help.