The IRS Return Preparer Office (RPO) oversees the systems that regulate paid tax return preparers. Its responsibilities include issuing and renewing PTINs, managing enrollment programs, approving continuing education providers, and administering the Annual Filing Season Program. These functions support consistent standards across the tax preparation industry. (“The Return Preparer Office oversees PTINs… enrollment programs… continuing education providers… Annual Filing Season Program.”)
Office of Professional Responsibility (OPR)
The Office of Professional Responsibility enforces Circular 230, which governs conduct for individuals who practice before the IRS. OPR handles practitioner discipline, misconduct investigations, and enrollment decisions. (“OPR is responsible for all matters related to practitioner misconduct… under Circular 230.”)
The Director’s duties include:
- Enforcing Circular 230
- Overseeing practitioner discipline
- Acting on enrollment applications
- Conducting inquiries and investigations
RPO and OPR work together to maintain professional standards.
Practice Before the IRS
“Practice before the IRS” includes all activities involving taxpayer rights, obligations, or liabilities. This includes:
- Preparing or submitting documents to the IRS
- Communicating with the IRS on a taxpayer’s behalf
- Representing taxpayers in meetings or conferences
- Providing tax advice on federal tax matters (“Practice before the IRS comprehends all matters connected with a presentation to the IRS…”)
Certain tasks do not constitute practice, such as preparing part of a return, appearing as a witness, or providing information at IRS request.
Who May Practice Before the IRS
Individuals eligible to practice include:
- Attorneys
- Certified Public Accountants
- Enrolled Agents
- Enrolled Retirement Plan Agents
- Enrolled Actuaries
- Low‑income taxpayer clinic student interns
- AFSP Record of Completion preparers
Representation rights vary by credential. Enrolled retirement plan agents and actuaries are limited to retirement‑related matters.
Individuals who are inactive or ineligible may not imply eligibility or use protected titles such as “EA.”
Unenrolled Return Preparers
An unenrolled preparer is anyone who prepares returns for compensation but is not an attorney, CPA, EA, or enrolled actuary. (“An unenrolled return preparer is an individual other than an attorney, CPA, EA…”)
Unenrolled preparers have limited representation rights: They may represent taxpayers only before:
- Revenue agents
- Customer service representatives
- Taxpayer Advocate Service and only for returns they prepared and signed.
They cannot:
- Represent taxpayers before Appeals or Collection
- Execute agreements or waivers
- Extend assessment periods
- Sign refund claims
- Receive refund checks
Other Unenrolled Individuals With Limited Rights
Certain individuals may represent taxpayers due to their relationship or role:
- Immediate family members
- Corporate officers
- Partnership representatives
- Full‑time employees representing their employer
- Fiduciaries acting as the taxpayer
- Individuals representing taxpayers outside the United States (“Because of their special relationship… may represent the specified taxpayers…”)
Those Who May Not Practice
Entities such as corporations or partnerships cannot practice before the IRS. A PTIN alone does not grant representation rights. Only attorneys, CPAs, and EAs have unlimited representation rights. (“A valid PTIN does not provide any representation rights.”)
Enrolled Agents (EAs)
The EA credential is the highest designation issued by the IRS. EAs, CPAs, and attorneys are the only professionals with unlimited representation rights before all IRS offices. (“The EA designation is the highest credential… unlimited representation rights.”)
EAs may:
- Represent taxpayers in audits
- Negotiate installment agreements
- Submit Offers in Compromise
- Request abatements
- Address liens and levies
- Handle appeals (“An EA can perform all of the same functions as a CPA or attorney before any office of the IRS.”)
EAs do not handle criminal matters or represent clients in Tax Court unless separately admitted.
IRS Divisions and EA Roles
Examinations (Audits)
EAs can represent taxpayers in all audit matters.
Collections
EAs may:
- Submit Offers in Compromise
- Negotiate installment agreements
- Request lien releases
- Prevent levies
- Request abatements
Appeals
EAs may represent taxpayers in:
- Collection Due Process (CDP)
- Collection Appeals Program (CAP)