Rod’s Federal income tax returns (Form 1040) for the indicated years were prepared by the following persons.

Year               Preparer

1 ……………………  Rod

2 ……………………  Ann

3 ……………………  Cheryl

Ann is Rod’s next-door neighbor and owns and operates a pharmacy. Cheryl is a licensed CPA and is engaged in private practice. In the event Rod is audited and all three returns are examined, who may represent him before the IRS at the agent level? Who may represent Rod before the Appeals Division?