It is always expected that an individual taxpayer facing an audit at the local IRS office must appear in person except when
A)A certified public accountant goes instead.
B)An individual enrolled to practice before the IRS appears instead.
C)An attorney goes in his or her place.
D)Any qualified individual appears with a written power of attorney (Form 2848) executed by the taxpayer.
E)All of the above are valid exceptions.

Question

Quizplus · Accepted Answer

The only valid exception for an individual taxpayer to not appear in person for an audit at the local IRS office is if a qualified individual appears with a written power of attorney (Form 2848) executed by the taxpayer. This could be a certified public accountant, an individual enrolled to practice before the IRS, or an attorney.

It Is Always Expected That an Individual Taxpayer Facing an Audit