Katie wrote:

- quote -


- quote -

I was going to reply a while back with something similar (more general),
but I feel much more confident now that Katie said it first! ;-)

I think you should turn your question around, and ask, "which states
*do* have special requirements for representation". I think the
default, as in California, is that there are no specific requirements.
California has its own POA form, but will also accept the IRS Form 2848
if it explicitly mentions coverage for California matters.

As for finding a list, here is one suggestion: Delphis Tax Solutions
(delphistaxsolutions.com) is a subscription-based tax research service,
included is a 5-10 page summary "All State Guide" for each state with
taxes, and I found, for each state I checked, a section similar to the
following (Missouri example):

- quote -

So, if you are willing to pay for it, you can probably get a
comprehensive list like this with less effort than visiting and
searching every state's tax web site.

-Mark Bole

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

On Dec 7, 3:09*pm, caj111 <ca...[at]my-deja.com> wrote:
- quote -


I'm coming into this very late and the OP may not be looking at it any
more, but thought I would just point out that California is a state
that allows ANYONE with a valid power of attorney to represent a
taxpayer at the administrative level. There is a place on the current
FTB power of attorney form to enter a representative's CAF number, but
there is no requirement to have one. I am neither a CPA, an EA, nor
an attorney, but I have argued income tax cases before the State Board
of Equalization.

I don't know of a list of states that do or do not allow EAs to
represent taxpayers. There is a lot of variation among states, as cai
indicates. I don't know of any place to find the answer other than to
look it up state by state.

I can tell you that Arizona allows a "federally authorized tax
practitioner" (including an EA) to represent a taxpayer before the
Dept of Revenue or the Office of Administrative Hearings (Ariz. Rev.
Stat. Ann. §42-2069(D)). In Illinois, anyone with power of attorney
can represent a taxpayer before the Informal Conference Board of the
Department of Revenue (ILCS Chapter 20 §2505/2505-510; Ill. Admin.
Code 86 §215.110), but only an Illinois licensed attorney can
represent a taxpayer in the formal administrative hearing process.

Those are just examples.

Katie in San Diego

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

rdadams[at]panix.com (Dick Adams) wrote:

- quote -

You could probably get away with saying, "CPA, not licensed in
Maryland." The First Amendment has been held to allow that kind of
thing, at least with respect to lawyers.

Stu

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

- quote -

:sigh: I know I was the one who asked in the first place, and perhaps
I'm asking a lot, but I figured this would be the place to ask. Does
anyone have a list of state taxation authorities that allow
representation by EAs at the post-audit level?

I am NOT talking about representing people in IRS audits or in the IRS
Office of Tax Appeals AT ALL, regardless of where it may be done.

I am talking about the STATE, and some local, taxation authorities at
the administrative appeals level - like the New York Tax Appeals
Tribunal, or the New Jersey Division of Conferences & Appeals, or the
Wisconsin Tax Appeals Commission, or the California State Board of
Equalization and/or Franchise Tax Board etc. etc.

See what I mean? Anyone who can help me out? Much appreciated.

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

In article <lsg%k.5458$nD1.2282[at]bignews5.bellsouth.net> ,
Harlan Lunsford <lunstax[at]bellsouth.net> wrote:
- quote -


Scotch aficionados? Single Malt Mavens?
--


ArtKamlet at a o l dot c o m Columbus OH K2PZH

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

Arthur Kamlet wrote:
- quote -

Quite right, as I tried to "suggest" and Dick, with the sharp mind he
possesses picked up on at once, citing the true meaning of the tenth
amendment which, as we all know, was included in the Bill of Rights.

And further, a local taxing authority could well limit representation on
any tax matters, income or property, to members of the bar.
That is when they are not AT the bar.
Drinking Johnny Walker Black (a bland blend).

In my own case I'm blessed because Alabama and Georgia recognize us EA's
for what we truly are.

ChEAr$,
Harlan Lunsford, EA n LA

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

Harlan Lunsford <lunstax[at]bellsouth.net> wrote:

- quote -

I am impressed that your memory still serves you so well.

- quote -

Without looking it up, I believe the 10th Amendment says
that those rights the States have not explicitly given
to the States are reserved by the States. The purpose
of the Amendment was to preserve the authorities of the
States.

Attornies, CPA's, and EA's can represent taxpayers before
the IRS in all jurisdictions because the Fed says so.
But each State, territory, etc. has the right to decide
who may represent taxpayers in their jurisdictions. IIRC
Oregon requires everyone who wants to prepare Oregon
tax returns for taxpayers to pass an Oregon exam.

Because my license is from the Promised Land of North
Carolina, I may not hold out in Maryland. But I could
represent a taxpayer at an IRS audit in Maryland.

Dick

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

- quote -

Exactly right - a state might grant that right. What the IRS allows
doesn't concern me here, because I already know what they allow
Enrolled Agents to do. So which states DO grant that right at the
state agency level (NOT the courts because we all should know the
answer to that) - that's my question. It appears that NY, NC, RI and
possibly MD are the most explicit in saying that they grant the right
to practice at the administrative, post-audit level (IN and IA by
default because anyone with a Power of Attorney may do so). What
other states, if any, grant permission to practice before their agency
handling taxation for EAs?

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

In article <fdc3014c-2057-46ff-b61a-f212d327a1ad[at]k8g2000yqn.googlegroups.com> ,
caj111 <caj11[at]my-deja.com> wrote:
- quote -


I'm missing something.


Just because an EA is admitted to practice before the Internal
Revenue Service, why would that automatically grant permission
to practice before a state agency or state court?


Sure, a state might grant that right, but that wasn't the
question.
--


ArtKamlet at a o l dot c o m Columbus OH K2PZH

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

On Dec 7, 4:55*pm, "D. Stussy" <s...[at]bde-arc.ampr.org> wrote:
- quote -

Except that the words Maryland "Tax Court" are a bit of a misnomer -
it's an administrative agency separate from the Maryland State
Comptroller, and NOT a part of the judicial branch of Maryland's
government. But the other part of your response suggests that maybe
they are just bowing to federal law and allowing EAs to practice in
the Maryland Tax Court but they don't have to allow CPAs to do so.

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

D. Stussy wrote:
- quote -

constitutional law that requires a State to recognize enrolled
agents for purposes of appearing for a taxpayer before state tax
authorities, state appeals boards and state courts.

Do you have a citation?

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

D. Stussy wrote:
- quote -

to represent taxpayers before state department of revenue. Can you
tell me when the tenth amendment was passed that outlawed this?

ChEAr$,
Harlan Lunsford, EA n LA

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

"caj111" <caj11[at]my-deja.com> wrote in message
news:401cd3ef-ea5d-425f-868b-d5e66d19d4df[at]n10g2000yqm.googlegroups.com...
- quote -

An enrolled agent can represent anyone anywhere in the U.S. - all 50
states, DC, and all territories - in taxation matters. It is a FEDERALLY
issued license. The Tenth Amendment preempts states from not recognizing
it. (31 U.S.C. 330, if I remember correctly, is the authorization
statute.) If MS and SD block it at the administrative level, I believe
they may not be doing so legally (federal law trumps).

Note that the practice of taxation is not the practice of law, thus the
courts don't have to allow it - thus explaining MD and NY States' positions
you cited above.

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

Okay,

I've searched the group and other places for an answer to this with no
luck so far.

There is no question that in each state if you are an ATTORNEY
licensed in THAT STATE, you can represent taxpayers at the
administrative level, i.e. an attorney licensed in New York can
represent before the Tax Appeals Tribunal, or an attorney licensed in
Maryland can represent before the Maryland Tax Court.

In all but three jurisdictions - DC, MS and SD are the only exceptions
(you must be an attorney in those places to represent at the
administrative level) - if your are a CPA licensed in THAT
JURISDICTION/STATE, you can represent taxpayers at the administrative
levels as well - CPAs licensed in New York can represent before the
Tax Appeals Tribunal just like NY-licensed lawyers.

What I'm trying to find out now is, which jurisdictions can Enrolled
Agents represent clients at the administrative level? There doesn't
seem to be a definitive list anywhere - thought there might be one at
www.naea.org but no such luck. So far, all I can confirm where EAs
can represent taxpayers at the administrative level are in the states
of New York (but not necessarily at all types of proceedings before
the Tax Appeals Tribunal), North Carolina, Rhode Island and then in
Indiana and Iowa where all that's required is a Power of Attorney - no
certification or licensing necessary. Maryland I'm unclear - appears
like they don't allow CPAs to represent at the Maryland Tax Court but
do allow EAs, which seems bizarre but not entirely out of the realm of
possibility.

Can anyone help me out on this one? Thanks.

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >