Representation means a qualified professional deals with the IRS or a state tax agency on your behalf. Instead of fielding calls and writing replies yourself, you sign an authorization, and the representative reviews your account, communicates with the agency and prepares your response. We represent individuals and businesses in Naperville, Aurora, across Chicagoland and in every state. This page summarizes how representation works. Our IRS representation section covers each type of matter in depth.
What representation covers
| Situation | What representation involves | Learn more |
|---|---|---|
| Audit or examination | Reviewing the request, gathering support, speaking with the examiner, responding in writing | IRS audit representation, how to respond to an audit letter |
| Notice of proposed changes or balance due | Reading the notice, checking the IRS's numbers against your records, replying before the deadline | How to read an IRS notice, response deadlines |
| Disagreement with an exam result | Requesting an appeal and presenting the case | IRS appeals |
| Tax you cannot pay in full | Comparing payment plans, an offer in compromise and hardship status | Installment agreements, offer in compromise |
| Liens, levies and garnishments | Contacting collection and requesting a hearing where available | Liens and levies |
| Penalties | Requesting first-time abatement or reasonable-cause relief | First-time penalty abatement, reasonable cause |
| Missing returns | Preparing the returns and bringing the account current | Unfiled tax returns |
| State tax notices | Dealing with a state revenue department | State tax notices and representation |
Who may represent you
Under the IRS's rules, attorneys, certified public accountants and enrolled agents may represent taxpayers, and so can a few other categories of people with narrower rights. A tax preparer who has none of those credentials may appear only for an exam of a return the preparer signed, and cannot handle appeals or collection. The conduct of practitioners is governed by Circular 230, which is enforced by the IRS Office of Professional Responsibility and covers competence, diligence and discipline. We are a CPA firm and not a law firm. If a matter involves possible criminal exposure or goes to court, an attorney is the right professional, and we will tell you that early.
Form 2848, explained
Form 2848 gives a named individual permission to act for you in specific tax matters. A few points that cause problems:
- Individuals, not firms. You name the person who will represent you. A firm cannot be listed as the representative.
- Specific matters and periods. The form must list the tax type, form number and years. A blanket entry such as "all years" can cause the IRS to return the form. Future periods are not recorded beyond three years after the year the form is received.
- Limited by default. The representative can generally act for you except to endorse or cash a refund check. Special acts, such as signing a return or allowing disclosure to others, must be checked on line 5a. Our guide to Form 2848 walks through it.
- Your obligations stay yours. Giving a power of attorney does not relieve you of the duty to file and pay.
- You can revoke it. Revocation requires a signed statement sent to the IRS.
Form 8821 is different. It lets someone receive your tax information, but does not allow them to represent you. A third-party designee box on a return is narrower still: it covers questions about that one return for a limited time.
How an engagement works
- Consultation. You bring the notice or letter and tell us what happened. We identify the deadline first.
- Written engagement agreement. Scope, the agencies and tax periods covered, what you will provide and how fees are determined are set out in writing before any work begins or any power of attorney is filed.
- Authorization and documents. You sign Form 2848 for the matters and years in scope. You provide the notice, your returns and records, and we obtain tax transcripts to see what the IRS shows. See tax transcripts.
- Analysis. We compare the IRS's version with your records and list the realistic options.
- Representation. We write to or speak with the agency, submit the documentation and keep you informed of every step.
- Resolution and follow-up. Once the matter is resolved, we help you stay current with filings and payments so that it does not recur.
What representation cannot do
A representative cannot guarantee an outcome, remove a tax that is correctly owed, or stop interest from accruing on an unpaid balance. Relief such as penalty abatement is a request the agency decides. What a representative can do is make sure that the facts, the law and the documentation are in front of the agency in the right form and on time, and that you understand each choice before you make it. Our IRS notices section explains what individual letters mean, and the IRS penalties section explains each penalty and how to request abatement.
How we can help
If you have received a letter, call us or use the contact page with a copy of the notice and the date it arrived. We can meet in person in Naperville or Aurora, or handle the matter fully remotely for clients in other states. For urgent letters, bring the notice first; background documents can follow.
Frequently asked questions
Can a CPA represent me in an IRS audit?
Yes. Under Circular 230, a CPA in good standing may represent clients before the IRS. The representative must be named on Form 2848 and complete the declaration on it, including license information.
What is the difference between Form 2848 and Form 8821?
Form 2848 authorizes someone to represent and act for you before the IRS. Form 8821 only allows a designated person to inspect or receive your tax information.
Will the IRS talk to my representative instead of me?
With a valid Form 2848 on file, the IRS can discuss the covered matters and periods with your representative. You remain responsible for the tax itself.
Do you handle state tax problems too?
Yes. State agencies use their own authorization forms and rules, and we handle notices from Illinois and other states. See our page on multi-state tax for filing issues.
Official sources
- IRS: Publication 947, Practice Before the IRS and Power of Attorney
- IRS: Instructions for Form 2848
- IRS: Circular 230 for tax professionals
- IRS: Power of attorney and other authorizations
This page is a plain-language summary. The official source controls if there is any difference.
General information only, not tax, legal or accounting advice for your situation. Rules, limits and deadlines change; confirm the current rules with the official source or a qualified professional before you act. Reading this page does not create a professional relationship with CPA Tax Payroll and Accounting Corp.