Final answer:
Taxpayers may be represented before the IRS by attorneys, CPAs, enrolled agents, enrolled actuaries, and enrolled retirement plan agents. These professionals are allowed to represent taxpayers in various matters before the IRS, as long as they are recognized as practitioners under IRS regulations.
Step-by-step explanation:
Individuals who may represent a taxpayer before the IRS in cases extending beyond a return examination are categorized as "practitioners" under IRS regulations. These include attorneys, certified public accountants (CPAs), enrolled agents, enrolled actuaries, and enrolled retirement plan agents. Attorneys, with their legal training, can navigate the complexities of tax law, ensuring taxpayers' rights are protected. CPAs bring extensive knowledge of accounting and tax code implications to the table. Enrolled agents, licensed by the IRS, specialize specifically in taxation. These professionals can represent taxpayers in audits, appeals, and collection matters before the IRS. In contrast, issues highlighted in 2013, where the IRS scrutinized certain tax-exempt groups, led to Congressional investigations but did not fundamentally change the representatives allowed before the IRS.
It's important to note that not all individuals, even if they have some form of tax preparation or financial expertise, are qualified to represent taxpayers in front of the IRS. The privilege is reserved for those who have been admitted to practice before the IRS pursuant to its regulations.