Question: Which document contains the rules and standards for representing a taxpayer? Form 2 8 4 8 , Power of Attorney and Declaration of Representative. Circular

Which document contains the rules and standards for representing a taxpayer?
Form 2848, Power of Attorney and Declaration of Representative.
Circular 230, Regulations Governing Practice before the Internal Revenue Service.
Form 911, Application for a Taxpayer Assistance Order.
Form 8821, Tax Information Authorization.Reports a $12,000 loss from an investment with no documentation or written opinion.
Shows zero income tax due and includes a claim that filing and paying income taxes are voluntary.
Takes a non-frivolous position and has substantial authority for the position.
Takes an undisclosed position that Lisa has not encountered before and does not have time to research.

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