Can an tax preparer, who prepared the taxpayers returns, represent the taxpayer (without the taxpayer present) in a small business/self-employed examination for that year? I looked at circular 230 and it notes that they can't when it's before appeals officers, revenue officers, Counsel or similar officers or employees of the Internal Revenue Service or the Department of Treasury. Is an examination done by a revenue officer or a revenue agent or is it just an employee?
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