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Why are IRS collectors (Agents) refusing to honor all power of attorneys with Code h, Unenrolled Return Preparers. What can we do?

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Level 1

My power of attorney for one client is not being accepted by the IRS collections agent and then I can not see communications he is sending out.

The power of attorney has code h and my Pin #.  I meet all 4 tests (Instructions on Form 2848 listed on the Form in Part II just above my signature) in code h including having a valid PTIN and fulfilled the annual filing season program with the IRS showing a record of completion of the required courses.  In the box next to code h is my PTIN number.

Agent has never told me he refused to accept power of attorney, but he is not following instructions on the power of attorney.

For another client Agent 1003371529 (A collection Agent) says her supervisor has a rule for all IRS agents.  Never accept any power of attorneys with code h.  I have stuff I need to check and in the past two weeks, tried 3 times, each time 90 minutes lapse before I talk to an agent and then each time the agent will not help me to find out about the installment agreement, or the data for amending the 2014 and 2015 tax return, which changed from the original because the IRS added a Form 1099R.  There is a rule that if the taxpayer paid a return within the last two years, the you can amend and get the refund.  In this case it is impossible to find out when the client made payments on the installment agreement for the 2014 return.

Where do we go so that the IRS  andcollection agents accept code h, Unenrolled Return Preparers power of attorneys?  I know of nothing that can be done if their policy is to never accept code h designation for power of attorneys.

This should affect lots of preparers using ProSeries and who can these unenrolled tax preparers contact to fix this horrible situation.

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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.

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Still an AllStar

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Highlighted
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

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