Excerpt: There are five (5) categories of individuals who are authorized to represent taxpayers (and thereby be appointed as a representative on the Power of Attorney). These are (1) attorneys, (2) CPAs, (3) enrolled IRS agents, (4) enrolled actuaries, and (5) 'unenrolled preparers.' An individual can only be listed as an 'unenrolled preparer' in limited situations ... The problem is that some practitioners have incorrectly been using the 'unenrolled preparer' category.