Who is NOT permitted to represent taxpayers before the IRS in an audit proceeding?

The distinction regarding who can represent taxpayers before the IRS in audit proceedings is critical for both taxpayers and their advisors. In this context, individuals who lack specific qualifications or designations are not allowed to represent taxpayers.

CFP® certificants, while knowledgeable in financial planning and tax concepts, do not have the legal authority to represent taxpayers before the IRS without additional credentials such as being a licensed attorney, a certified public accountant (CPA), or an enrolled agent. These additional credentials provide the necessary legal standing and training that allows these professionals to act on behalf of taxpayers in various matters, including audits, appeals, and collections.

In contrast, licensed attorneys, certified public accountants, and enrolled agents have the required qualifications that fully permit them to represent taxpayers in front of the IRS. This ability ensures that taxpayers receive professional guidance during audit proceedings, making it essential for stakeholders to understand who has the requisite authority.