he IRS dismissed you because, according to the Internal Revenue Code (IRC) 7701(a)(36), a "tax return preparer" is defined as a person who prepares tax returns for compensation. As a friend and computer programmer, you do not fit this definition. The exceptions listed in the code do not apply to you either. You are not providing typing or other mechanical assistance (i), you are not preparing a return for your employer (ii), you are not acting as a fiduciary (iii), and you are not preparing a claim for refund in response to a notice of deficiency or audit (iv). To fix this, you could become a certified tax return preparer, or hire a professional who is. This would allow you to legally represent your friend before the IRS. Alternatively, your friend could execute a specific power of attorney that allows you to represent him/her before the IRS