federally authorized tax practitioner
Defined in 1 place of the United States Code.
The term "federally authorized tax practitioner" means any individual who is authorized under Federal law to practice before the Internal Revenue Service if such practice is subject to Federal regulation under section 330 of title 31, United States Code.
Source
- 1998–present26 U.S.C. § 7525Internal Revenue Code · Confidentiality privileges relating to taxpayer communications · in this section