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Special Enrollment Examination
Part 1SEE Part 1: Individuals✓Part 2SEE Part 2: BusinessesPart 3SEE Part 3: Representation, Practices and ProceduresAn EA with a valid Form 2848 represents Kim in an office examination. Kim has not been summoned. Must Kim attend the interview?
Under section 7521(c), a taxpayer cannot be required to accompany a representative with a valid power of attorney to an interview, unless the IRS issues an administrative summons to the taxpayer. The representative may attend alone. Either side may audio record an interview with 10 days' advance notice. Source: IRC 7521(c); Pub. 5; Pub. 556 (Rev. 9-2013). Tax year: 2025 (law as of 31 Dec 2025).
Assuming the taxpayer must personally attend.
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