- Taxpayers may select an attorney, CPA, enrolled agent or other authorized professional to represent them before the IRS via a written power of attorney.
- Representation often allows taxpayers to avoid attending IRS interviews unless formally summoned, and the IRS must generally suspend interviews if consultation with a representative is requested.
- Those unable to afford representation can seek free or low-cost assistance from independent Low Income Taxpayer Clinics for audits, appeals, collection disputes and taxpayer rights education.
Who Has the Right to Representation
All taxpayers interacting with the Internal Revenue Service possess the fundamental right to retain an authorized representative of their choice to act on their behalf. This protection is one of the ten core rights outlined in the Taxpayer Bill of Rights.
The right applies across various IRS matters, including examinations, appeals and collection activities. Representation can help taxpayers navigate complex procedures while ensuring their interests are properly presented.
Selecting and Using a Representative
Taxpayers can choose an attorney, certified public accountant, enrolled agent or other qualified professional permitted to practice before the IRS. The representative must not be disbarred or suspended from IRS practice and must submit a written power of attorney to act on the taxpayer's behalf.
In most cases, a taxpayer who retains representation does not need to personally attend IRS interviews or meetings. The IRS is generally required to suspend an interview if the taxpayer asks to consult with their representative first. However, this right does not apply if the IRS has issued a formal summons requiring the taxpayer's appearance.
Republic Tax Relief notes that many individuals facing IRS tax issues have questions about whether professional representation could help their specific situation; the firm offers a free, no-obligation initial consultation to discuss suitability, scope, fees and availability of private tax-resolution services for those with existing IRS or state tax debt concerns separate from this general representation right.
Low Income Taxpayer Clinics for Those Who Cannot Afford Representation
Taxpayers unable to afford private representation have the right to seek assistance from a Low Income Taxpayer Clinic. These clinics operate independently from the IRS and the Taxpayer Advocate Service.
LITCs serve individuals whose income falls below specified levels and who need help resolving tax problems. Services include representation in audits, appeals, tax collection disputes before the IRS and in court. Clinics also provide educational materials on taxpayer rights and responsibilities, often available in multiple languages for those who speak English as a second language. Assistance is generally offered at no cost or for a nominal fee.
To locate a nearby clinic, taxpayers can visit the IRS Low Income Taxpayer Clinics page or call the IRS toll-free number at 800-829-3676.
Practical Considerations and Verification
This reminder was issued by the IRS on September 9, 2026, as Tax Tip 2026-68. It underscores longstanding taxpayer protections rather than announcing new rules or deadlines.
Affected taxpayers include anyone currently or potentially working with the IRS on tax matters. Readers should verify specific eligibility for Low Income Taxpayer Clinics, confirm current income thresholds and review authorized representative requirements directly through official IRS resources, as individual circumstances vary.
Announcement covered: Sep 9, 2026.
General information only, not individual tax, legal, or financial advice. Rules, deadlines, and eligibility depend on your circumstances. Check current official guidance or consult a qualified professional.
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