### Question
How is the term qualified representative defined?


### Answer
The term **qualified representative** is defined in *26 U.S.C. § 7526* as the following:

> any individual (whether or not an attorney) who is authorized to practice before the Internal Revenue Service or the applicable court

#### Citation:
  - *26 U.S.C. § 7526*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 77-MISCELLANEOUS PROVISIONS**

