How to Find a Tax Resolution CPA: Who Can Represent You Before the IRS

A tax resolution CPA represents you with the IRS once you sign Form 2848, Power of Attorney and Declaration of Representative. From then on, the IRS can speak with your CPA directly about the years and tax types on the form.

The work usually starts with your IRS transcripts, which show balances, penalties, unfiled years and collection status. From there a CPA can file missing returns, set up a payment plan, prepare an offer in compromise, request penalty relief, deal with a federal tax lien or levy, respond to the trust fund recovery penalty, and handle audit representation.

Who can represent you. Under Treasury Circular 230, CPAs, enrolled agents and attorneys have unlimited representation rights, including audits, collection and appeals. The IRS says preparers with only a PTIN and no credential have no authority to represent clients, apart from returns filed in 2015 or earlier. Annual Filing Season Program participants have limited rights and cannot represent anyone in collection or appeals.

• CPAs: search NASBA CPAverify, a free lookup of CPA licenses from participating state boards. If the state does not participate, use the board listed in NASBA’s state board directory.
• Enrolled agents: follow the IRS steps to verify the status of an enrolled agent.
• Any credentialed preparer: the IRS Choosing a tax professional page links to its Directory of Federal Tax Return Preparers with Credentials and Select Qualifications. A listing is not an IRS endorsement.
• Attorneys: check the state bar where they are admitted.

Then confirm that the person you verified is the one who will sign your Form 2848. A company name is not a credential.

1. Will you pull my IRS transcripts before you recommend anything?
2. What resolution options do I realistically qualify for, and what would disqualify me?
3. Who signs my Form 2848, and who will actually talk to the IRS?
4. Do I need to file missing returns first, and which years?
5. When would you refer me to a tax attorney, for example if there is criminal exposure?
6. What is in scope, what is not, and what is the fee, in writing?
7. How will you keep me updated, and how fast do you respond to IRS deadlines?

• “Pennies on the dollar” before anyone looks at your finances. The IRS lists offer in compromise mills on its 2026 Dirty Dozen: promoters who overpromise and charge high fees to people who do not qualify. The IRS says it generally will not accept an offer if you can pay in full through a payment plan or equity in assets.
• A large fee before any transcript review. The FTC’s tax relief companies guidance tells consumers to walk away from anyone who wants their whole fee upfront.
• “You qualify” on the first call. Only the IRS, or your state revenue department, decides what you qualify for.
• High-pressure sales. A salesperson, not a credentialed representative, runs the call and pushes you to pay today.
• No written scope and no named representative. You cannot find out who will sign the Form 2848 or what the fee covers.

You can check offer eligibility yourself with the free IRS Offer in Compromise Pre-Qualifier. If an IRS problem is causing financial hardship, the Taxpayer Advocate Service is a free, independent option inside the IRS.

• We are a licensed CPA firm, so our CPAs have unlimited representation rights before the IRS.
• We work virtually with clients nationwide, from notices and transcripts to the final agreement.
• We handle IRS tax resolution, unfiled returns, payment plans, offers in compromise and business tax notices.
• Transparent, fair fees quoted upfront, in writing.
• A free initial consultation before you commit to anything.

Best for: individuals and business owners with back taxes, unfiled years, IRS notices, liens or levies, or payroll tax problems.

1. Free initial consultation. Tell us what notices you have and which years are open.
2. Fees quoted upfront, in writing. Transparent, fair fees in an engagement letter before work starts.
3. Form 2848 and transcripts. You sign a power of attorney and we pull your IRS transcripts.
4. Compliance. We prepare and file any missing returns.
5. Resolution. We recommend the option that fits your facts and work it with the IRS for you.