03/06/2026
If you are frustrated that the person you went to for tax help didn't offer you advice on how to reduce your taxes, maybe stop paying someone who isn't authorized to advise you. Two prospective clients I spoke to today were both surprised to find out that the person they worked with at HRBlock wasn't authorized to even tell them how to adjust their withholding on a W4, which is the most basic advise ever.
Circular 230 authorized preparers are tax professionals who are recognized by the IRS to represent taxpayers and provide tax advice. These include attorneys, certified public accountants (CPAs), enrolled agents, enrolled actuaries, and enrolled retirement plan agents. To be authorized under Circular 230, these individuals must meet specific education, examination, and ethical standards, and are subject to ongoing oversight and discipline by the IRS Office of Professional Responsibility
Why does this matter? Only Circular 230 practitioners are permitted to provide tax advice and represent you before the IRS in all matters. Individuals who are not authorized under Circular 230—such as unenrolled return preparers or those without professional credentials—are strictly limited in what they can do. They cannot represent you before the IRS in appeals, collections, or legal matters, and they are not permitted to provide tax advice, even on basic tax questions. This is because the IRS restricts the practice of tax representation and advice to those who have demonstrated competence, ethical conduct, and are subject to professional standards
If someone without Circular 230 authorization tries to explain your tax situation or give you advice, they are acting outside the scope of what the IRS allows. For your protection, always seek guidance from a qualified Circular 230 practitioner when you have tax questions or need representation.