May a person who is the executor of a taxpayer\'s estate represent the taxpayer\
ID: 341034 • Letter: M
Question
May a person who is the executor of a taxpayer's estate represent the taxpayer's estate before the IRS if they do not meet the Circular 230, Regulations Governing Practice before the Internal Revenue Service, criteria for practice before the IRS?
A. Yes, because the executor of the taxpayer's estate is a fiduciary. B. No. In such a case, the executor will have to obtain Circular 230 qualified representation. C. Yes, but only if the taxpayer signs a power of attorney authorizing the executor to represent the estate. D. Yes, because Circular 230 only applies to representation in individual income tax matters.Explanation / Answer
An executor can represent the trust or estate. In the eyes of the IRS, a fiduciary is considered to be the taxpayer and not a representative of the tax payer.
For example, if say Mark was named the executor of his father's estate after she passed away, he can represent him even though he is not an enrolled preparer.He is considered the fiduciary of the estate.
Thus, the correct option is A i.e. Yes, because the executor of the taxpayer's estate is a fiduciary.