Leigh, who is not a Circular 230 practitioner, is employed by Rose, a CPA. One of Rose’s clients has been notified that the IRS has selected his 2012 income tax return for audit. Rose had prepared the return and signed it as preparer. Rose has been called out of town on a family emergency and would like for Leigh to represent the client. Leigh cannot represent the client even if she has Rose’s written authority to do so and has the client’s power of attorney. True or false? Explain your answer. (IRS adapted)