| http://www.w3.org/ns/prov#value | - iduals who are not eligible or who have lost the privilege as a result of certain actions cannot practice before the IRS. If an individual loses eligibility to practice, his or her power of attorney will not be recognized by the IRS.taxmap/pubs/p947-000.htm#en_us_publink1000148610Corporations, associations, partnerships, and other persons that are not individuals.(p4)These organizations (or person
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