Annual Filing Season Program (AFSP)

//Annual Filing Season Program (AFSP)

What is limited representation?

By | January 21st, 2016|

Those with limited representation rights may only represent clients whose returns they prepared and signed, but only before revenue agents, customer service representatives and similar IRS employees, including the Taxpayer Advocate Service. For a broader discussion on this topic and unlimited representation please click here.

Why is the IRS launching this voluntary program? Why not wait to see if Congress passes legislation regarding return preparer oversight?

By | November 21st, 2015|

The IRS believes in a mandatory competency standard for federal tax return preparers. To this end, legislation continues to be the IRS’ priority. But until legislation is enacted, they still have a responsibility to taxpayers and to our tax system to keep moving forward with their efforts to improve service to taxpayers. In the interim, [...]

Will I still be able to represent clients before the IRS if I don’t participate in the Annual Filing Season Program?

By | November 21st, 2015|

Beginning in 2016, only AFSP participants who obtain a Record of Completion will have limited representation rights before the IRS for clients whose returns they prepared and signed. PTIN holders without an AFSP – Record of Completion or without other professional credentials will not be able to represent clients before the IRS in any matters. [...]

Are credentialed preparers precluded from participating in the AFSP?

By | November 21st, 2015|

No, as indicated above, this program is not designed, directed or intended for credentialed preparers who already possess a much higher level of qualification. However, if a credentialed preparer seeks to participate in the program, he or she would be required to meet the same requirements as those preparers in the exempt category.