Your Clients Have the Right to Representation Before the IRS

The IRS has issued Tax Tip 2026-68, dated September 9, 2026, reminding taxpayers of a right that is part of the Taxpayer Bill of Rights: they can choose someone to act for them when working with the IRS. For tax preparers and small-business owners, this is a useful point to review with clients who have an IRS interview coming up, a notice asking them to meet with the IRS, or a question about their Schedule C.

What the right covers

All taxpayers may retain an authorized representative of their choice to act on their behalf. The IRS says a taxpayer may select someone to represent them in an interview. This could be an attorney, a certified public accountant, or an enrolled agent.

The IRS also explains the following points:

• Any attorney, CPA, enrolled agent, enrolled actuary, or other person permitted to represent a taxpayer before the IRS may submit a written power of attorney, as long as that person is not disbarred or suspended from practice before the IRS.
• A taxpayer who has retained a representative does not have to attend the interview with that representative, unless the IRS formally summons the taxpayer to appear.
• In most situations, the IRS must suspend an interview if the taxpayer asks to consult with a representative.

What this means for your practice

A client who wants you to speak for them before the IRS needs to give you a written power of attorney. Before accepting the role, confirm that you are an attorney, CPA, enrolled agent, enrolled actuary, or other person permitted to represent taxpayers before the IRS, and that you are not disbarred or suspended from practice before the IRS.

It also helps to explain the difference between having a representative and attending in person. Your client does not have to come to the interview with you unless the IRS formally summons them. If your client wants to step out and speak with you during an interview, the IRS must generally pause the interview so that can happen.

If your client cannot afford representation

Taxpayers who cannot afford representation have the right to seek help from a Low Income Taxpayer Clinic, known as a LITC. The IRS states that LITCs are independent from the IRS and from 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. The IRS tip does not give that income level, so clients should ask a clinic directly whether they qualify.

According to the IRS, LITCs can help in several ways:

• They can represent taxpayers in audits, appeals, and tax collection disputes before the IRS, and in court.
• They can provide information about taxpayer rights and responsibilities in different languages for people who speak English as a second language.
• Services are offered for free or for a small fee.

To find a clinic near them, clients can visit the Low Income Taxpayer Clinics page on IRS.gov or call the IRS toll-free at 800-829-3676.

Key points to share with clients

• They may choose their own authorized representative, such as an attorney, CPA, or enrolled agent.
• They do not have to attend the interview with their representative unless the IRS formally summons them.
• They can ask to consult their representative during an interview, and in most situations the IRS must suspend the interview.
• If cost is a concern, a Low Income Taxpayer Clinic may be able to help for free or for a small fee.

This article summarizes IRS Tax Tip 2026-68. For the full wording, read the tip on IRS.gov.

Informational only, based on the IRS source linked above; not tax or legal advice for a specific situation.