The IRS has issued a reminder about taxpayer rights, specifically the right to professional representation during any interaction with the tax agency. This protection, part of the Taxpayer Bill of Rights codified by Congress in 2015, allows individuals to have an authorized representative handle their tax matters on their behalf.

Under this provision, taxpayers can choose from several types of qualified representatives, including attorneys, certified public accountants, enrolled agents, or other individuals permitted to practice before the IRS. The representative must file a written power of attorney with the agency and cannot be someone who has been disbarred or suspended from IRS practice.

“Taxpayers have the right to retain an authorized representative of their choice to represent them in their dealings with the IRS,” according to the agency’s guidance. This right extends beyond just audits or court proceedings—it applies to all IRS interactions, including correspondence, appeals, and collection disputes.

The IRS emphasized that this right is designed to ensure taxpayer protections across all types of proceedings, especially where complex tax issues may arise.

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How Representation Rights Work in Practice

When taxpayers choose to work with a representative, they gain several protections. In most cases, they are not required to attend IRS meetings or interviews unless the agency issues a formal summons. This allows the professional representative to handle communications and negotiations directly.

During IRS interviews or examinations, taxpayers have the right to request time to consult with their representative. In most situations, the IRS must suspend the interview until this consultation takes place, giving taxpayers time to understand their options before proceeding.

These protections apply across a range of tax matters, from routine correspondence to complex audits and collection actions. Representatives can also handle appeals processes and represent taxpayers in Tax Court if they meet the requirements to practice before the court.

Low Income Taxpayer Clinics Provide Free Options

For taxpayers who cannot afford private representation, Low Income Taxpayer Clinics (LITCs) offer professional assistance at no cost or for minimal fees. These independent organizations, separate from both the IRS and the Taxpayer Advocate Service, serve individuals whose income falls below certain thresholds.

LITCs can represent taxpayers in audits, appeals, and collection disputes before the IRS and in court proceedings. Many clinics also provide services in multiple languages for taxpayers who speak English as a second language. Taxpayers can locate nearby clinics through the IRS website or by calling IRS toll-free number: 800-829-3676.

These clinics receive federal funding but maintain complete independence from the IRS, ensuring client confidentiality and advocacy without conflicts of interest. According to the IRS, LITCs typically serve individuals with incomes not exceeding 250% of the federal poverty guidelines. Services include representation in examination and collection matters, as well as taxpayer education on rights and responsibilities.

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