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Matthew, a sole proprietor, employs Timothy as his full-time employee. Timothy's 2020 tax return is being audited by the IRS. Because of Timothy as his

Matthew, a sole proprietor, employs Timothy as his full-time employee. Timothy's 2020 tax return is being audited by the IRS. Because of Timothy as his high regard for Matthew's knowledge and judgment. Timothy has asked Matthew to represent him in audit. May Matthew represent Timothy?

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