[Code of Federal Regulations]
[Title 26, Volume 20]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR601.502]

[Page 99-100]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 601_STATEMENT OF PROCEDURAL RULES--Table of Contents
 
             Subpart E_Conference and Practice Requirements
 
Sec. 601.502  Recognized representative.

    (a) A recognized representative is an individual who is
    (1) Appointed as an attorney-in-fact under a power of attorney, and 
a
    (2) Member of one of the categories described in Sec. 601.502(b) 
and who files a declaration of representative, as described in Sec. 
601.502(c).
    (b) Categories--(1) Attorney. Any individual who is a member in good 
standing of the bar of the highest court of any state, possession, 
territory, commonwealth, or the District of Columbia;
    (2) Certified public accountant. Any individual who is duly 
qualified to practice as a certified public accountant in any state, 
possession, territory, commonwealth, or the District of Columbia;
    (3) Enrolled agent. Any individual who is enrolled to practice 
before the Internal Revenue Service and is in active status pursuant to 
the requirements of Circular No. 230;
    (4) Enrolled actuary. Any individual who is enrolled as an actuary 
by and is in active status with the Joint Board for the Enrollment of 
Actuaries pursuant to 29 U.S.C. 1242.
    (5) Other individuals--(i) Temporary recognition. Any individual who 
is granted temporary recognition as an enrolled agent by the Director of 
Practice (31 CFR 10.5(c)).
    (ii) Practice based on a relationship or special status with a 
taxpayer. Any individual authorized to represent a taxpayer with whom/
which a special relationship exists (31 CFR 10.7(a) (1)-(6)). (For 
example, an individual may represent another individual who is his/her 
regular full-time employer or a member of his/her immediate family; an 
individual who is a bona fide officer or regular full-time employee of a 
corporation or certain other organizations may represent that entity.)
    (iii) Unenrolled return preparer. Any individual who signs a return 
as having prepared it for a taxpayer, or who prepared a return with 
respect to which the instructions or regulations do not require that the 
return be signed by the preparer. The acts which an unenrolled return 
preparer may perform are limited to representation of a taxpayer before 
revenue agents and examining officers of the Examination Division in the 
offices of District Director with respect to the tax liability of the 
taxpayer for the taxable year or period covered by a return prepared by 
the unenrolled return prepared (31 CFR 10.7(a)(7)).
    (iv) Special appearance. Any individual who, upon written 
application, is authorized by the Director of Practice to represent a 
taxpayer in a particular matter (31 CFR 10.7(b)).
    (c) Declaration of representative. A recognized representative must 
attach to

[[Page 100]]

the power of attorney a written declaration (e.g., part II of form 2848) 
stating the following--

    (1) I am not currently under suspension or disbarment from practice 
before the Internal Revenue Service or other practice of my profession 
by any other authority;
    (2) I am aware of the regulations contained in Treasury Department 
Circular No. 230 (31 CFR part 10), concerning the practice of attorneys, 
certified public accountants, enrolled agents, enrolled actuaries, and 
others);
    (3) I am authorized to represent the taxpayer(s) identified in the 
power of attorney; and
    (4) I am an individual described in Sec. 601.502(b).


If an individual is unable to make such declaration, he/she may not 
engage in representation of a taxpayer before the Internal Revenue 
Service or perform the acts described in Sec. Sec. 601.504(a) (2) 
through (6).

[56 FR 24004, May 28, 1991; amended at 57 FR 27356, June 19, 1992]