Circular 230 is a publication that provides guidance on practicing before the IRS. Examples of practice before the IRS include:

a) Corresponding and communicating with the IRS on behalf of a taxpayer

b) Representing a taxpayer at conferences, hearings, or meetings with the IRS

c) Preparing and submitting a response to an IRS notice or inquiry

d) Signing agreements, such as those in which the taxpayer agrees to extend the statute of limitations for the assessment of tax