An unenrolled preparer is a tax preparer who assists with tax preparation and filing but who is not authorized to sign the return or to represent the business or individual before the Internal Revenue Service (IRS). An unenrolled preparer is the opposite of an Enrolled Agent, who is authorized to represent a taxpayer before the IRS.
The IRS states :
An unenrolled preparer’s ability to practice before the Service is very limited. Generally, it is limited to the examination function of the Service, and only with respect to a return he or she prepared. Consequently, an unenrolled preparer cannot practice before appeals officers, revenue officers, and Counsel. Also, an unenrolled preparer cannot execute claims for refund, receive refund checks, execute consents to extend the statutory period for assessment or collection, execute closing agreements, or execute waivers of restriction on assessment or collection of a deficiency in tax.

