Tammy Terrified received a notice from the IRS Center demanding payment in full of $50,000 of additional tax, $10,000 in penalties and $5,000 in statutory interest. The computerized statement sets out in bold letters, "Final Notice - Payment Due Within 10 Days." Tammy Terrified looks in the Yellow Pages and finds that representation in tax matters seems to be touted by a number of different professions. She seeks your hep in deciding which ones she could call for her problem. Terrified tells you that she does owe the tax, penalties, and interest, but that she and her nine children have been abandoned, left penniless and are on welfare.

A web search of local tax practitioners has the following listing:

ACCOUNTANT - noncertified enrolled to practice before the IRS

ACCOUNTANT - Certified Public - licensed to practice in this state

ATTORNEY - licensed to practice in this state - divorce, real estate, tax, personal injury and Workers' Compensation cases accepted

BOOKKEEPING SERVICE - accounting and bookkeeping service, general ledger, profit and loss and financial statements, and tax return preparation

CONSULTATNT - tax and related matters, mergers, acquisitions and business closings - MBA and MS in Taxation, High Standards University

TAXMAN - preparation of Forms 1040EX, 1040A, 1040, 1040X, 1120, 1120S, 940, 941, and other federal tax forms - inexpensive but good - We talk tax!

A) Explain in detail which one(s) Tammy Terrified could call, and explain the powers and authority of each representative

B) Explain in detail the reason for rejecting any individual, including lack of authority

C) If Tammy Terrified asks you to make a single choice, which one would you choose and why?