75. With regard to the categories of individuals who may practice before the IRS under Circular 230, which of the following statements is correct? Explain your answer. (IRS adapted)

a. Only EAs, attorneys, or CPAs may represent trusts and estates before any officer or employee of the IRS.

b. An individual who is not an EA, attorney, or CPA and who signs a return as having prepared it for the taxpayer may, with proper authorization from the taxpayer, appear as the taxpayer’s representative, with or without the taxpayer, at an IRS Appeals Office conference with respect to the tax liability of the taxpayer for the taxable year or period covered by the return.

c. Under the limited practice provision in Circular 230, only general partners may represent a partnership.

d. Under the limited practice provision in Circular 230, an individual who is under suspension or disbarment from practice before the IRS may not engage in limited practice before the IRS.