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H And R Block Active DutyH and r block active duty Publication 947 - Introductory Material Table of Contents What's New Practitioners' Hotline IntroductionOrdering forms and publications. H and r block active duty Tax questions. H and r block active duty Useful Items - You may want to see: What's New Registered tax return preparers. H and r block active duty Registered tax return preparers may prepare and sign as the preparer tax returns and claims for refund and other documents for submission to the IRS. H and r block active duty They may also represent taxpayers before revenue agents, customer service representatives, and similar IRS employees during an examination if they signed the return or claim for refund for the tax year or period under examination. H and r block active duty Future developments. H and r block active duty The IRS has created a page on IRS. H and r block active duty gov for information about Publication 947 at www. H and r block active duty irs. H and r block active duty gov/pub947. H and r block active duty Information about any future developments (such as legislation enacted after we release it) will be posted on that page. H and r block active duty Practitioners' Hotline The Practitioner Priority Service® is a nationwide, toll-free hotline that provides professional support to practitioners with account-related questions. H and r block active duty The toll-free number for this service is 1-866-860-4259. H and r block active duty Introduction This publication discusses who can represent a taxpayer before the IRS and what forms or documents are used to authorize a person to represent a taxpayer. H and r block active duty Usually, attorneys, certified public accountants (CPAs), enrolled agents, enrolled retirement plan agents, and enrolled actuaries can represent taxpayers before the IRS. H and r block active duty Under special circumstances, other individuals, including registered tax return preparers, unenrolled return preparers, and students can represent taxpayers before the IRS. H and r block active duty For details regarding taxpayer representation, see Who Can Practice Before the IRS, later. H and r block active duty Definitions. H and r block active duty Many of the terms used in this publication, such as “enrolled agent” and “practitioner” are defined in the Glossary at the back of this publication. H and r block active duty Comments and suggestions. H and r block active duty We welcome your comments about this publication and your suggestions for future editions. H and r block active duty You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. H and r block active duty NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. H and r block active duty Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. H and r block active duty You can email us at taxforms@irs. H and r block active duty gov . H and r block active duty Please put “Publications Comment” on the subject line. H and r block active duty You can also send us comments from www. H and r block active duty irs. H and r block active duty gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information About. H and r block active duty ” Ordering forms and publications. H and r block active duty Visit www. H and r block active duty irs. H and r block active duty gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. H and r block active duty Internal Revenue Service 1201 N. H and r block active duty Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. H and r block active duty If you have a tax question, check the information available on IRS. H and r block active duty gov or call 1-800-829-1040. H and r block active duty We cannot answer tax questions sent to either of the above addresses. H and r block active duty Useful Items - You may want to see: Publications 1 Your Rights as a Taxpayer 470 Limited Practice Without Enrollment Circular No. H and r block active duty 230 Regulations Governing Practice before the Internal Revenue Service Forms and Instructions 2848 Power of Attorney and Declaration of Representative 8821 Tax Information Authorization Prev Up Next Home More Online Publications
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