Practicing before the Internal Revenue Service $($IRS$)$ does not include:

A$.$ Representing a taxpayer at conferences, hearings, or meetings with the IRSB. Preparing necessary documents and filing them with the IRS for the taxpayer whose tax returns were prepared by a different practitionerC. Furnishing information at the request of the IRS or appearing as a witness for a taxpayerD. Communicating with the IRS for a taxpayer regarding the taxpayer$$s rights, privileges, or liabilities under laws and regulations administered by the IRS