Who can represent taxpayers before the IRS?

The ability to represent taxpayers before the IRS is granted to certain professionals who have specific credentials and training in tax law and procedures. Enrolled agents, attorneys, and certified public accountants (CPAs) possess the necessary qualifications to represent taxpayers in tax matters.

Enrolled agents are licensed by the IRS and have passed a comprehensive exam on tax regulations and laws. They are specifically authorized to represent taxpayers on any tax-related matters before the IRS. Attorneys specializing in tax law can also represent clients and provide legal advice on tax issues. Similarly, CPAs have established expertise in tax preparation and planning, enabling them to represent clients effectively.

This option is correct because it encompasses the recognized professionals who have the credentials and legal authority to act on behalf of taxpayers during IRS audits, appeals, and other proceedings. Other options are not valid paths for representation due to either lack of specific training in tax law or regulatory limitations.