Issue Number: Tax Tip 2026-68Taxpayers have the right to retain representation When working with the IRS, all taxpayers have the right to retain an authorized representative of their choice to act on their behalf. For taxpayers who can’t afford representation, they have the right to seek assistance from a Low Income Taxpayer Clinic. This is one of the ten fundamental rights of all taxpayers in the Taxpayer Bill of Rights. What taxpayers can expect:
- Taxpayers may select someone to represent them in an interview. This could be an attorney, certified public accountant, or enrolled agent.
- Any attorney, CPA, enrolled agent, enrolled actuary or other person permitted to represent a taxpayer before the IRS, who's not disbarred or suspended from practice before the IRS, may submit a written power of attorney to represent a taxpayer before the IRS.
- Taxpayers who retain representation don't have to attend with their representative unless the IRS formally summons them to appear.
- In most situations, the IRS must suspend an interview if the taxpayer requests to consult with a representative.
- Taxpayers have the right to seek assistance from a Low Income Taxpayer Clinic if they can't afford representation. They can find a LITC near them by visiting the Low Income Taxpayer Clinics page or by calling the IRS toll-free at 800-829-3676.
LITCs are independent from the IRS and the Taxpayer Advocate Service. These clinics represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS. LITCs can represent taxpayers in audits, appeals and tax collection disputes before the IRS and in court. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or for a small fee. Subscribe to IRS Tax Tips Back to top
    
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