tag:blogger.com,1999:blog-6318055043707993918.post8536282287093173875..comments2024-02-20T02:12:18.090-05:00Comments on THE WANDERING TAX PRO: YOU COULD HAVE KNOCKED ME OVER WITH A FEATHER!Robert D Flachhttp://www.blogger.com/profile/06034127763662917220noreply@blogger.comBlogger2125tag:blogger.com,1999:blog-6318055043707993918.post-46998826277602972492010-09-03T08:41:40.105-04:002010-09-03T08:41:40.105-04:00Hal-
Thanks for the info!
The sections you have ...Hal-<br /><br />Thanks for the info!<br /><br />The sections you have quoted cerainly give attorneys and CPAs the right to "represent a person before the Internal Revenue Servic of the Treasury Department" - but I see nothing in the wording that prohibits the IRS from placing reqirements for being able to prepare a 1040 for a fee.<br /><br />I certainly do not question a CPA or attorney's right to represent a client before the IRS in an audit or collection procedure.<br /><br />Preparing a 1040 and representing a client in legal proceedings are two different things. Only a CPA or attorney (or EA or other listed "enrolled" designation) can represent a taxpayer in legal proceedings. A RTRP cannot. But only a RTRP can prepare a 1040 for a fee - so attorneys and CPAs who want to prepare 1040s for a fee should meet the same requirements.<br /><br />An EA is exempt from RTRP requirements, and able to prepare a 1040 for a fee, because the requirements for becoming an EA and maintaining status are more restrictive than those of a RTRP (in federal taxation). <br /><br />TWTPRobert D Flachhttps://www.blogger.com/profile/06034127763662917220noreply@blogger.comtag:blogger.com,1999:blog-6318055043707993918.post-15975126747173805452010-09-03T07:43:13.528-04:002010-09-03T07:43:13.528-04:00The statutory exemption for attorneys and CPAs mig...The statutory exemption for attorneys and CPAs might be 5 USC 500. <br /><br />" (b) An individual who is a member in good standing of the bar of the highest court of a State may represent a person before an agency on filing with the agency a written declaration that he is currently qualified as provided by this subsection and is<br /> authorized to represent the particular person in whose behalf he acts.<br /><br />(c) An individual who is duly qualified to practice as a certified public accountant in a State may represent a person before the Internal Revenue Service of the Treasury Department on filing with that agency a written declaration that he is currently qualified as provided by this subsection and is authorized to represent the particular person in whose behalf he acts."<br /><br />That section gives attorneys and CPAs a right to practice and does not give the agency any authority to limit the practice.Hal Leahyhttps://www.blogger.com/profile/14214132225577357947noreply@blogger.com