A taxpayer filed an appeal of an IRS examination and then signed Form $8821-$ Tax Information Authorization

authorizing an enrolled agent $($EA$)$ to receive the taxpayer$$s confidential tax information related to the matter

before the Independent Office of Appeals. Which of the following is correct regarding the EA$$s ability to represent

the taxpayer regarding the appeal?

A$.$ The EA may represent the client based on the Form $8821$

B$.$ The EA may represent the client with the oral consent of the client

C$.$ The EA may represent the client with a note attached to Form $8821$

D$.$ The EA may not represent the client