Question

Who can represent a taxpayer before the IRS Appeals Office under Circular 230?

a. A CPA
b. An officer of a corporation may represent the corporation
c. An attorney
d. All of the above
e. Only a and c

Answer 1

The representative who can represent a taxpayer before the IRS Appeals Office under Circular 230 can be either a CPA or an attorney.

Step-by-step explanation:

The representative who can represent a taxpayer before the IRS Appeals Office under Circular 230 can be either a CPA (Certified Public Accountant) or an attorney. Both a CPA and an attorney are authorized to represent taxpayers in appeals before the IRS Appeals Office.

CPAs are experts in tax matters and can provide guidance and representation for tax-related issues. Attorneys, on the other hand, are trained in law and can provide legal advice and representation in tax appeals.

To summarize, option e. 'Only a and c' is the correct answer.