When working with the IRS, taxpayers have a right to represent themselves. They can also choose a third-party agent to represent them, like a tax professional or family member. Taxpayers should be sure that their representative is authorized to practice before the IRS.
Taxpayers who want to have a third party represent them must formally grant them permission to do so.
Here are different types of third-party authorizations:
Even with an authorized third party representing them, taxpayers are ultimately responsible for meeting their tax obligations.
Low income representation
Low Income Taxpayer Clinics are independent from the Internal Revenue Service and the Taxpayer Advocate Service. LITCs represent individuals with incomes below a certain level who need to resolve tax problems with the IRS. These clinics can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages. Services are free or may cost a small fee.
For more information, contact Wayne M. Pecht, Esquire at 717-761-4540 or [email protected].