The IRS published Tax Tip 2026-68 on September 9, 2026, reminding every taxpayer of a right that often gets overlooked: you can bring a representative to any IRS interaction, and in most cases, the IRS must deal with that person instead of you.
This isn’t a policy the IRS can waive. It’s one of the ten fundamental rights in the Taxpayer Bill of Rights.
What the right covers
- You can select an attorney, certified public accountant, or enrolled agent to represent you in an IRS interview.
- Any attorney, CPA, enrolled agent, enrolled actuary, or other person authorized to practice before the IRS can submit a written power of attorney and represent you directly. You don’t have to attend with them unless the IRS formally summons you to appear.
- If an interview is already underway and you want to stop to consult a representative, the IRS must suspend the interview in most situations.
Why this matters for business owners and operators
Business owners, self-employed individuals, and gig workers face IRS scrutiny at higher rates than W-2 employees. Audits, collection interviews, and examination notices can arrive without warning. How you respond in the first interaction often sets the tone for everything that follows.
The clearest takeaway from this IRS reminder: you don’t have to speak to the IRS alone. If you receive a notice or are contacted by an IRS examiner, reaching out to a qualified tax advisor before the next interaction gives your representative the best position to manage the process on your behalf. Waiting until after an interview to get help is much harder.
This is also worth knowing for clients in regulated industries like gaming and cannabis, where IRS examination activity is higher. The right to representation applies regardless of the type of examination or the complexity of the tax issue.
If you can’t afford a representative
The IRS recognizes that qualified representation has a cost. Low Income Taxpayer Clinics (LITCs) fill that gap. These clinics are independent from the IRS and the Taxpayer Advocate Service. They represent individuals whose income falls below a qualifying threshold and who need to resolve tax problems with the IRS.
LITCs can represent taxpayers in audits, appeals, and collection disputes before the IRS and in court. They also provide information about taxpayer rights in multiple languages for individuals who speak English as a second language. Services are offered free or for a small fee.
To find a clinic near you, visit the IRS Low Income Taxpayer Clinics page or call 800-829-3676.
How BCA can help
BCA advises small businesses, owner-operators, and gaming-industry clients on IRS compliance and tax matters. If you’ve received an IRS notice, are facing an audit, or want to understand how the right to representation applies to your situation, BCA can walk you through your options and help you prepare before you respond.
This article is for informational purposes only and does not constitute legal or tax advice. Tax rules and IRS procedures can change; verify current requirements with a qualified tax advisor or the IRS directly before taking action.
Educational information only, not licensed legal, tax, or financial advice. We refer to and partner with licensed professionals when personalized advice is needed. Laws change; no warranty of accuracy or timeliness.
Sources
IRS Tax Tip 2026-68: Taxpayers have the right to retain representation (Sept. 9, 2026) — https://content.govdelivery.com/accounts/USIRS/bulletins/42936a2