Unauthorized Representatives Killer IRS Explains The Truth
Unauthorized Representatives Used in IRS Proceedings
In collection due process cases, some taxpayers may use this argument, too. For some reason they believe they are entitled to be represented at hearings and in court by persons without valid powers of attorney.Attorneys and non-attorneys are only entitled to practice before the United States Tax Court upon application and admission to practice, in accordance with Tax Court Rule OF Practice and Procedure 200.