Preparing a return and representing a taxpayer before the IRS are related—but they are not the same function.
Unlimited representation rights
Enrolled Agents, CPAs, and attorneys generally have unlimited representation rights before the IRS, subject to applicable rules. This can include audits, payment and collection matters, and appeals.
Why this matters when choosing a preparer
A problem may arise years after a return is filed. Ask who can communicate with the IRS on your behalf if documentation is requested or an issue becomes contested.
Experience still matters
The right to represent a taxpayer does not prove that a professional regularly handles examinations, collections, or appeals. If representation is likely to be important, ask about actual controversy experience.
Authoritative reference: IRS — Taxpayers have the right to retain representation