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CGCPA
CGCPA, CPA
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US tax law question Re: Circular 230 Circular 230 section

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US tax law question Re: Circular 230

Circular 230 section 10.7(c)(1)(vii) states " Any individual may represent an individual or entity before personnel of the IRS when such representation occurs outside the United States."

My question is if I an a citizen and resident of Canada and my client is also does that constitute representation outside the USA.

This section of the circular is broadly worded and no one that works in customer service at the IRS can answer this question on where the representation occurs. One answer was if the tax refund is issued in the USA then representation is in the USA but mostly "good question ??" Somehow I think representation means where the representative or taxpayer is not where the tax return is processed.

Welcome to Just Answer. I am here to help you resolve your tax and finance concerns. Please feel free to ask anytime you need extra help.

You are reading the question correctly. However, to represent any person other than yourself you will need to provide the IRS a properly completed Power of Attorney. The form and its instructions are available at the following link:

http://www.irs.gov/uac/Form-2848,-Power-of-Attorney-and-Declaration-of-Representative-1

Customer: replied 4 years ago.

Yes I am aware of the 2848 and always assumed that the representation was outside the US. So just to confirm where both I and the client are foreign nationals the representation is outside the US.

Yes it is but it will either be handled through the mail or at a US office.
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