A paid preparer who prepared and signed a taxpayer's return after December $31,2015,$ but does NOT have an Annual Filing Season Program $$ Record of Completion or another professional credential, cannot $\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_.$

Represent the taxpayer before the IRS in any matter.

Represent the taxpayer before an IRS customer service representative, but can represent them in an audit.

Ask taxpayers for information to establish identity.

Represent taxpayers in an audit even if they prepared the return, but can represent them before an IRS customer service representative.

Mark for follow up

Question $100$ of $100.$

Participants in the Annual Filing Season Program will have limited representation rights, which allow them to represent taxpayers before all of the following EXCEPT:

An IRS customer service representative.

An IRS revenue agent.

An IRS taxpayer advocate.

Tax Court