Which Is an Allowable Activity for an Unenrolled Return Preparer?

If an unenrolled return preparer does not meet the requirements for limited representation, you may authorize the unenrolled return preparer to inspect and/or request your tax information by filing Form 8821.

What is an unenrolled tax return preparer?

An unenrolled return preparer is an individual other than an attorney, CPA, enrolled agent, enrolled retirement plan agent, or enrolled actuary who prepares and signs a taxpayer's return as the paid preparer, or who prepares a return but is not required (by the instructions to the return or regulations) to sign the ...

Does the IRS regulate unenrolled tax preparers?

Unenrolled preparers are those without a professional credential and are generally not subject to IRS oversight.