Partnership Reps Can Use Power of Attorney During Audits: IRS

New IRS final rules confirm that partnership representatives can appoint other individuals to act on their behalf in an audit.

The issue of whether a partnership representative has the ability to execute power of attorney arose at a recent conference in Washington. The answer was provided Aug. 6 in final regulations (T.D. 9839; RIN:1545-BN41) on the agency’s new centralized audit regime.

A comment letter recommended the Internal Revenue Service clarify that the representative can “engage a person to act on behalf of the partnership representative under a power of attorney during the administrative proceeding” and “that the ...