Question

An unenrolled tax return preparer can make an appearance as the taxpayer's representative only before the:

a. Examination Division of the IRS
b. Appeals and Collection Division of the IRS
c. SB/SE Division of the IRS
d. Criminal Investigation Division of the IRS

Answer 1

An unenrolled tax return preparer can only represent taxpayers before the Examination Division of the IRS for audits of returns they prepared. Option a.

Step-by-step explanation:

An unenrolled tax return preparer does not have the same rights as an attorney, certified public accountant (CPA), or enrolled agent to represent taxpayers before the Internal Revenue Service (IRS). They can, however, make limited appearances on behalf of a taxpayer.

According to IRS regulations under Circular 230, an unenrolled tax return preparer may only represent taxpayers before the Examination Division of the IRS during an audit of a tax return that they themselves prepared and signed.

When issues escalate to other divisions, such as Appeals, Collection, or Criminal Investigation, an unenrolled preparer is not authorized to represent the taxpayer. This limitation emphasizes the distinction between the rights of an unenrolled preparer and those holding greater qualifications who are enrolled with the IRS.

So Option a is correct answer.