[kanba]

There is a question stated “Which of the following acts constitutes representation before the IRS?” and the answer showed “Furnishing information at the request of the IRS or any of its officers or employees.” is not an act of representation before the IRS. and then it also stated that “Prepares necessary documents and files them with the IRS for a taxpayer is the act of representation before the IRS.”

Could anyone tell me what’s the difference b/w prepares necessary documents with IRS and furnish information at the request of the IRS. Why one is qualified representation before IRS while the other is not. BTW, the Becker stated furnish information is a duty of practitioners.

[Anonymous]

When you (the CPA) prepare documents and file them with the IRS, the client is not doing anything before the IRS. You represent them. You filled them out, you put your name on them, you file them, you're responsible for them. You are doing things that only a CPA can do.

Merely providing information to the IRS is something the client can do without the CPA so when your CPA does it, The CPA's doing something the client can do themselves without a CPA. So the client is representing themselves.

Think of it this way.

Imagine a lawyer. The lawyer files lawsuits, files papers with the court, files motions, is in court before a judge. He does lawyer things. These things only a lawyer can do. The lawyer is representing you in these situations.

Now imagine the plaintiff suiing you says “give me a copy of the receipt for x and I'll drop the case” – you have this receipt. You can provide the the copy of the receipt directly without involving your attorney. So you can represent yourself. If you ask your attorney to submit the receipt, he's doing something that is not unique to an attorney's job. You, the client can do this without the attorney.

This is how I see it.

[Author]

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