Reading Room Document

Request of Federal Employee to Appear on Behalf of His Daughter in IRS Audit

The document discusses whether a federal employee, Mr. A, can represent his daughter in an IRS audit of her tax return. The conclusion reached is that Mr. A is permitted to represent his daughter in the audit and related administrative proceedings as per 18 U.S.C. § 205, with the approval of the U.S. Attorney. The document also raises questions about whether Mr. A is employed as an attorney in the U.S. Attorney's Office and whether his representation of his daughter would constitute outside practice of law, requiring the approval of the Deputy Attorney General.

June 14, 1977