can an enrolled agent represent a taxpayer in tax court
Enrolled agent Enrolled agent status does not authorize the enrollee to practice before the United States Tax Court or in any other court. Practice in U.S. Tax Court is limited to members of the Bar of the Court. The Internal Revenue Code states, "No qualified person shall be denied admission to practice before the Tax Court because of his failure to be a member of any profession or calling."[13] Non-attorneys must pass a Tax Court exam for admission to the Bar of the Court. Attorneys are admitted to the Bar of the Tax Court without having to take the Tax Court examination.[14] Practice in other federal courts is generally limited to persons licensed as attorneys.[15]
Internal Revenue Service The Internal Revenue Service (IRS) is the revenue service of the United States federal government. The government agency is a bureau of the Department of the Treasury, and is under the immediate direction of the Commissioner of Internal Revenue, who is appointed for a five-year term by the President of the United States. The IRS is responsible for collecting taxes and administering the Internal Revenue Code, the federal statutory tax law of the U.S. Its duty to maximize tax revenue entails providing tax assistance to taxpayers, as well as pursuing and resolving instances of erroneous or fraudulent tax filings. The IRS has also overseen various benefits programs, and enforces portions of the Affordable Care Act.[4]