Describe the issue a representative would handle
Identify the period, communication, and proposed responsibility. Preparing a return, examining records, communicating with an authority, and considering a dispute may require different work. Ask who would perform the particular task and how relevant qualifications and authority to act can be verified. The IRS choosing-a-tax-professional resource is a useful official starting point, not an endorsement of a person or business mentioned on this site.
Read the proposed scope as closely as the notice
Request an explanation of fees, included tasks, authorization, document exchange, and follow-up responsibilities. Clarify which actions still belong to you and how new correspondence would be handled. Keep a written agreement or task confirmation separate from a claim about the likely result. Do not assume a first call establishes representation or covers every tax year. A well-defined engagement helps identify accountability; it does not guarantee that a requested authority decision will be granted.