C.F.R. » Title 26 » CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY › SUBCHAPTER H—INTERNAL REVENUE PRACTICE › PART 601—STATEMENT OF PROCEDURAL RULES › Subpart E—Conference and Practice Requirements

26 C.F.R. § 601.502

Recognized representative

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(a) A recognized representative is an individual who is

(1) Appointed as an attorney-in-fact under a power of attorney, and a

(2) Member of one of the categories described in § 601.502(b) and who files a declaration of representative, as described in § 601.502(c).

(b) Categories—(1) Attorney. Any individual who is a member in good standing of the bar of the highest court of any state, possession, territory, commonwealth, or the District of Columbia;

(2) Certified public accountant. Any individual who is duly qualified to practice as a certified public accountant in any state, possession, territory, commonwealth, or the District of Columbia;

(3) Enrolled agent. Any individual who is enrolled to practice before the Internal Revenue Service and is in active status pursuant to the requirements of Circular No. 230;

(4) Enrolled actuary. Any individual who is enrolled as an actuary by and is in active status with the Joint Board for the Enrollment of Actuaries pursuant to 29 U.S.C. 1242.

(5) Other individuals—(i) Temporary recognition. Any individual who is granted temporary recognition as an enrolled agent by the Director of Practice (31 CFR 10.5(c)).

(ii) Practice based on a relationship or special status with a taxpayer. Any individual authorized to represent a taxpayer with whom/which a special relationship exists (31 CFR 10.7(a) (1)-(6)). (For example, an individual may represent another individual who is his/her regular full-time employer or a member of his/her immediate family; an individual who is a bona fide officer or regular full-time employee of a corporation or certain other organizations may represent that entity.)

(iii) Unenrolled return preparer. Any individual who signs a return as having prepared it for a taxpayer, or who prepared a return with respect to which the instructions or regulations do not require that the return be signed by the preparer. The acts which an unenrolled return preparer may perform are limited to representation of a taxpayer before revenue agents and examining officers of the Examination Division in the offices of District Director with respect to the tax liability of the taxpayer for the taxable year or period covered by a return prepared by the unenrolled return prepared (31 CFR 10.7(a)(7)).

(iv) Special appearance. Any individual who, upon written application, is authorized by the Director of Practice to represent a taxpayer in a particular matter (31 CFR 10.7(b)).

(c) Declaration of representative. A recognized representative must attach to the power of attorney a written declaration (e.g., part II of form 2848) stating the following—

(1) I am not currently under suspension or disbarment from practice before the Internal Revenue Service or other practice of my profession by any other authority;

(2) I am aware of the regulations contained in Treasury Department Circular No. 230 (31 CFR part 10), concerning the practice of attorneys, certified public accountants, enrolled agents, enrolled actuaries, and others);

(3) I am authorized to represent the taxpayer(s) identified in the power of attorney; and

(4) I am an individual described in § 601.502(b).

If an individual is unable to make such declaration, he/she may not engage in representation of a taxpayer before the Internal Revenue Service or perform the acts described in §§ 601.504(a) (2) through (6). [56 FR 24004, May 28, 1991; amended at 57 FR 27356, June 19, 1992]
Notes of Decisions
Cited in 12 cases (1 in the last 5 years), 1974–2025 · leading case: Glenn A. Mortensen v. Comm'r of Internal Revenue, 440 F.3d 375 (6th Cir. 2006).
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Glenn A. Mortensen v. Comm'r of Internal Revenue, 440 F.3d 375 (6th Cir. 2006). “See 26 C.F.R. § 601.502 ; Adams , 355 F.3d *380 at 1182 (“Hoyt was accredited by the IRS as an enrolled agent, thereby permitting Hoyt to prepare federal income tax returns for the partnership and to represent the partners in dealings with the IRS.”
Gary D. Hansen Johnean F. Hansen v. Comm'r of Internal Revenue, 471 F.3d 1021 (9th Cir. 2006). “See 26 C.F.R. § 601.502 (b)(3). In Hoyt’s capacities as TMP and as an enrolled agent, and through tax preparation companies that he owned and ran (“Tax Office of W.”
Rogers v. Comm'r, 53 T.C.M. 1473 (Tax Ct. 1987). · cites it 2× “502 of the Statement of Procedural Rules, in an Appeals office conference; * * * (ii) If no Appeals office conference is granted, the party, prior to the issuance of a statutory notice of deficiency in the case of a petition in the Tax Court or the issuance of a statutory notice…”
Crist v. United States (In Re Crist), 85 B.R. 807 (Bankr. D. Iowa 1988). “If the taxpayer wishes to exclude granting authority to perform any specific acts (including acts for which a power of attorney is required by this paragraph (c)), language excluding such acts should be inserted in the power of attorney.”
United States v. Tate & Lyle North Am. Sugars, Inc., 228 F. Supp. 2d 308 (S.D.N.Y. 2002). “Findings”), dated July 10, 2002, at 13; see also 26 C.F.R. § 601.502 (c) (1990). 11.Rev. Proc.”
Strann v. United States, 2 Cl. Ct. 782 (Ct. Cl. 1983). “” 26 C.F.R. § 601.502 (c)(l)(i) (1974). Indeed, a special power-of-attorney form had to be executed in order to allow an agent to endorse a refund check.”
Narragansett Wire Co. v. Comm'r of Internal Revenue, 491 F.2d 371 (1st Cir. 1974). “Procedures for designating a representative are set forth in 26 C.F.R. §§ 601.502 -.504 (1973). 5 . The rule does not expressly impose the requirement which taxpayer asserts with respect to statutes of limitations.”
First Interstate Bank of Nevada v. United States, 874 F. Supp. 286 (D. Nev. 1994). · cites it 2× “26 C.F.R. § 601.502 (a)(1). To qualify as a “recognized representative,” a person must be “appointed as an attorney-in-fact under a power of attorney,” must be a member of one of the categories listed in § 601.”
Wall & Assocs., Inc. v. Idaho Dep't of Fin., 574 P.3d 807 (Idaho 2025). “See 26 C.F.R. § 601.502 . Wall negotiates on behalf of its clients for a reduction of their tax debt by submitting offers in compromise to the IRS or by proposing payment plan options.”
Mortensen v. CIR (6th Cir. 2006). “See 26 C.F.R. § 601.502 ; Adams, 355 F.3d at 1182 (“Hoyt was accredited by the IRS as an enrolled agent, thereby permitting Hoyt to prepare federal income tax returns for the partnership and to represent the partners in dealings with the IRS.”
Hansen v. Comm'r of Internal Revenue (9th Cir. 2006). “Beyond marketing and running the partnerships, Hoyt acted as the tax matters partner (“TMP”)2 in each of the partnerships subject to the Tax Equity & Fiscal Responsibility Act of 1982, 26 U.”
United States v. Neil T. Nordbrock, United States of Am. v. Evelyn R. Nordbrock, 952 F.2d 408 (9th Cir. 1992). “26 C.F.R. 601.502(b)(1)(iii). These individuals are required to take a two day examination on the tax laws to become an enrolled agent 2 1040NRs must be filed in the Philadelphia Service Center 3 Mr.”
26 C.F.R. § 601.502(b)(1)(iii): 1 case
United States v. Neil T. Nordbrock, United States of Am. v. Evelyn R. Nordbrock, 952 F.2d 408 (9th Cir. 1992). “26 C.F.R. 601.502(b)(1)(iii). These individuals are required to take a two day examination on the tax laws to become an enrolled agent 2 1040NRs must be filed in the Philadelphia Service Center 3 Mr.”
26 C.F.R. § 601.502(c): 1 case
Crist v. United States (In Re Crist), 85 B.R. 807 (Bankr. D. Iowa 1988). “If the taxpayer wishes to exclude granting authority to perform any specific acts (including acts for which a power of attorney is required by this paragraph (c)), language excluding such acts should be inserted in the power of attorney.”
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