Who Can Represent a Taxpayer Before the IRS Appeals Office

question 16

Multiple Choice

Who can represent a taxpayer before the IRS Appeals Office under Circular 230?

• A) A CPA
• B) An officer of a corporation may represent the corporation
• C) An attorney
• D) All of the above
• E) Only a and c

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Definitions:

Thyroid Gland

The thyroid gland is an endocrine gland located in the neck, producing hormones that regulate metabolism, growth, and development.

Environmentally Influenced

Describes traits or behaviors that are affected by environmental factors rather than strictly genetic ones.

Learned Behavior

Refers to behaviors acquired through experience or observation and not based on instinct or innate nature.

Behavioral Ecology

The scientific study of behavior in natural environments from the evolutionary perspective.