The Commissioner Is Responsible For Establishing All Required Offices Within The Internal Revenue Service

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 Pages 5-8 The commissioner is responsible for establishing all required offices within the Internal Revenue Service necessary to enforce these rules. This includes the Office of Professional Responsibility, an office responsible for disciplinary actions, as well as an administrative office to handle applications in addition to continuing education and competency testing. In order for an attorney to practice, they must not currently be under suspension or disbarment and file a written declaration with the IRS saying they are qualified to represent the party/parties. Similarly, Certified Public Accountants (CPAs) must also be free from suspension or disbarment and submit a written declaration saying they are qualified to represent the parties. Enrolled agents must just simply be free of suspension and disbarment, but are not required to submit any declaration. Practicing as an enrolled actuary is subject to the same rules as attorneys and CPAs, but is limited to representing issues within title 26 of the United States code (mostly related to employer contribution funds and taxing on those plans). Likewise, Enrolled Retirement Plan Agents are also subject to the same rules as attorneys and CPAs, but are limited to issues related to employee retirement plans and the taxing related to them. A Registered Tax Preparer also follows the same rules, but is limited to preparing tax returns and other documentation to be sent to the IRS. Tax preparers are restricted from giving tax
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