37. LO.8 Rod's Federal income tax returns (Form 1040) for the indicated years were prepared by the following persons Preparer Rod Ann Cheryl Year Ann is Rod's next-door neighbor and owns and operates a pharmacy. Cheryl is a licensed CPA and is engaged in private practice. In the event Rod is audited and all three returns are examined, who may represent him before the IRS at the level? Who may represent Rod before the Appeals Division? agent