A tax return preparer who is unenrolled may be authorized by Form 2848 to:
a. Incorrect. A tax return preparer who is unenrolled cannot execute waivers on behalf of a taxpayer.
b. Incorrect. A tax return preparer who is unenrolled is not permitted to extend the statutory period for tax assessments.
c. Correct. A tax return preparer who is unenrolled can represent the taxpayer before customer service representatives, revenue agents, and examination officers.
d. Incorrect. A tax return preparer can never receive a taxpayer”s refund checks.