Complex sentence: The FATP status is granted to attorneys, certified public accountants, and enrolled agents, each having unlimited representation rights before the Internal Revenue Service and may represent their clients on any matters including audits, collection actions, payment issues, tax refund matters, and appeals.
Split into simpler sentences: The FATP status is granted to attorneys, certified public accountants, and enrolled agents, each having unlimited representation rights before the Internal Revenue Service. These practitioners may represent their clients on any matters including audits, collection actions, payment issues, tax refund matters, and appeals.