Anyone can help you prepare your tax return. However, if you’re paying someone for this service, they must be registered with the IRS and have an active preparer tax identification number (PTIN). Attorneys, certified public accountants (CPAs), and enrolled agents have unlimited representation rights before the IRS. This means that they can represent you on any tax matters, including audits, payment and collection issues, and appeals. Annual filing season program participants and PTIN holders with no professional credentials can prepare your taxes. However, they have limited representation rights regarding audits, appeals, and collection issues.