10.7—Representing oneself; participating in rulemaking; limited practice; special appearances; and return preparation.
(a) Representing oneself.
Individuals may appear on their own behalf before
the Internal Revenue Service provided they present
satisfactory identification.
(b) Participating in rulemaking.
Individuals may participate in rulemaking as
provided by the Administrative Procedure Act. See
5 U.S.C. 553.
(c) Limited practice—
(1) In general.
Subject to the limitations
in paragraph (c)(2) of this section, an individual
who is not a practitioner may represent a taxpayer
before the Internal Revenue Service in the
circumstances described in this paragraph (c)(1),
even if the taxpayer is not present, provided the
individual presents satisfactory identification
and proof of his or her authority to represent the
taxpayer. The circumstances described in this
paragraph (c)(1) are as follows:
(iii)
A general partner or a regular full-time
employee of a partnership may represent the
partnership.
(iv)
A bona fide officer or a regular full-time
employee of a corporation (including a parent,
subsidiary, or other affiliated corporation),
association, or organized group may represent the
corporation, association, or organized group.
(v)
A regular full-time employee of a trust,
receivership, guardianship, or estate may
represent the trust, receivership, guardianship,
or estate.
(vi)
An officer or a regular employee of a
governmental unit, agency, or authority may
represent the governmental unit, agency, or
authority in the course of his or her official
duties.
(vii)
An individual may represent any
individual or entity, who is outside the United
States, before personnel of the Internal Revenue
Service when such representation takes place
outside the United States.
(viii)
An individual who prepares and signs a
taxpayer's tax return as the preparer, or who prepares a tax return but is
not required (by the instructions to the tax
return or regulations) to sign the tax return, may
represent the taxpayer before revenue agents,
customer service representatives or similar
officers and employees of the Internal Revenue
Service during an examination of the taxable year
or period covered by that tax return, but, unless
otherwise prescribed by regulation or notice, this
right does not permit such individual to represent
the taxpayer, regardless of the circumstances
requiring representation, before appeals officers,
revenue officers, Counsel or similar officers or
employees of the Internal Revenue Service or the
Department of Treasury.
(2) Limitations.
(i)
An
individual who is under suspension or disbarment
from practice before the Internal Revenue Service
may not engage in limited practice before the
Internal Revenue Service under paragraph (c)(1) of
this section.
(ii)
The Director, after notice and opportunity
for a conference, may deny eligibility to engage
in limited practice before the Internal Revenue
Service under paragraph (c)(1) of this section to
any individual who has engaged in conduct that
would justify a sanction under § 10.50.
(iii)
An individual who represents a taxpayer
under the authority of paragraph (c)(1) of this
section is subject, to the extent of his or her
authority, to such rules of general applicability
regarding standards of conduct and other matters
as the Director of the Office of Professional
Responsibility prescribes.
(d) Special appearances.
The
Director of the Office of Professional
Responsibility may, subject to such conditions as
he or she deems appropriate, authorize an
individual who is not otherwise eligible to
practice before the Internal Revenue Service to
represent another person in a particular
matter.
(e)
Preparing tax returns and
furnishing information. Any individual may
prepare a tax return, appear as a witness for the
taxpayer before the Internal Revenue Service, or
furnish information at the request of the Internal
Revenue Service or any of its officers or
employees.
(f) Fiduciaries.
For purposes of
this part, a fiduciary (i.e., a
trustee, receiver, guardian, personal
representative, administrator, or executor) is
considered to be the taxpayer and not a
representative of the taxpayer.