itonewbie
Level 15

This has nothing to do with PS.

Unenrolled preparers have very limited rights for representation.  In order to represent a taxpayer, besides completing ASFP, you must be the preparer of the return and the return must be under examination but only before revenue agents, customer service representatives, or similar officers and employees of the IRS (including the Taxpayer Advocate Service).  It would appear, on first read, that you may not have been the preparer and the returns are not under examination.  You may like to consider using F.8821 if all you want to do is to verify certain information.

Here's an excerpt from Pub 947:

Only unenrolled return preparers with a valid PTIN and who hold a record of completion for BOTH the tax return year (2015 or thereafter) under examination and the year the examination is conducted may represent under the following conditions: Unenrolled return preparers with the necessary record(s) of completion may represent taxpayers only before revenue agents, customer service representatives, or similar officers and employees of the Internal Revenue Service (including the Taxpayer Advocate Service) and only during an examination of the tax year or period covered by the tax returns they prepared and signed. Unenrolled return preparers may not represent taxpayers, 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 the Treasury. Unenrolled return preparers may not execute closing agreements, extend the statutory period for tax assessments or collection of tax, execute waivers, or sign any document on behalf of a taxpayer.

If an unenrolled return preparer does not meet the requirements for limited representation, you may authorize the unenrolled return preparer to inspect and/or request your tax information by filing Form 8821. Completing Form 8821 will not authorize the unenrolled return preparer to represent you before any IRS personnel. For more information, see Form 8821 and its separate instructions.

---------------------------------------------------------------------------------
Still an AllStar

View solution in original post