What it lets your representative do
With an authorization on file, your representative can access your account and wage transcripts, speak to the IRS units handling your case, receive copies of notices, request holds on enforcement, and negotiate a resolution. They can commit to positions on your behalf within the scope you grant.
Only certain professionals can hold unlimited representation rights before the IRS, principally CPAs, Enrolled Agents, and attorneys. That distinction matters, because a preparer without those credentials cannot represent you in a collection or examination matter.

