Printable Form 2026

IRS Form 13424-P – Application For Special Appearance Authorization

IRS Form 13424-P – If you’re involved with a Low Income Taxpayer Clinic (LITC) or Student Tax Clinic Program (STCP) and need students or recent law graduates to represent taxpayers before the IRS, IRS Form 13424-P is the essential document. This form requests special appearance authorization, allowing supervised students and qualified law graduates to advocate for low-income taxpayers in IRS controversies.

As of February 2026, the latest version of Form 13424-P (Rev. September 2021) remains current, per official IRS listings. This guide draws exclusively from trusted IRS sources, including Publication 3319 (Rev. 5-2025) — the LITC Grant Application Package and Guidelines — and the official form PDF.

What Is IRS Form 13424-P?

Form 13424-P, titled Application for Special Appearance Authorization, enables LITC or STCP sponsors to request IRS approval for students and law graduates to practice before the IRS.

The IRS issues a special appearance authorization letter upon approval. This authorization is limited to:

  • Students enrolled in accredited law, business, or accounting programs.
  • Qualified law graduates (recent graduates who have not yet been admitted to any state bar).

Key fact: Authorization applies only to representation in IRS controversies under the direct supervision of a qualified representative (e.g., attorney, CPA, or Enrolled Agent authorized to practice before the IRS).

This form supports the LITC program’s mission under IRC § 7526 to provide free or nominal-fee representation and education to low-income and English-as-a-second-language (ESL) taxpayers.

Download the official form here: IRS Form 13424-P PDF.

Who Needs to File Form 13424-P?

LITCs and STCPs file this form when they want to involve:

  • Law students, accounting students, or business students in clinical representation.
  • Recent law graduates working in the clinic before bar admission.

Note: Unenrolled return preparers or other non-qualified individuals do not qualify for this special authorization in LITC/STCP settings.

Clinics must submit Form 13424-P before the student or law graduate can appear before the IRS or sign documents on behalf of taxpayers.

Why Is Special Appearance Authorization Important?

Without it:

  • Students/law graduates cannot represent taxpayers before the IRS.
  • Any Form 2848 (Power of Attorney) listing them as a representative will be rejected.

With proper authorization:

  • Supervised students/law graduates can handle IRS audits, appeals, collections, and other controversies.
  • Clinics expand capacity to serve more low-income taxpayers (at least 90% must meet the 250% Federal Poverty Guidelines threshold).
  • Representation remains compliant with IRS practice rules (31 CFR § 10.7(d)) and LITC standards in Publication 3319.

In 2023 (latest reported data in Pub 3319 context), IRS-funded clinics assisted over 20,000 low-income taxpayers — many with student involvement under these authorizations.

Eligibility Requirements for Special Appearance

To qualify for authorization:

  • The individual must be a student (enrolled in an accredited program) or qualified law graduate (graduated recently and not yet bar-admitted; specific recent-grad criteria apply per current Pub 3319).
  • They must work under the direct supervision of a qualified representative authorized to practice before the IRS.
  • The clinic must be an active LITC or STCP grantee or applicant.

Supervision is mandatory at all times. The authorizing letter comes from the Director of the LITC Program Office (via Delegation Order 25-18).

How to Complete and Submit Form 13424-P (Step-by-Step)?

  1. Obtain the form — Download from the IRS website (link above).
  2. Gather required information — Include details on the student/law graduate (name, program, supervision arrangements, etc.).
  3. Complete Form 13424-Q (companion form) — LITC or STCP Student and Law Graduate Information Chart. This provides the detailed roster of individuals needing authorization.
  4. Prepare submission — Submit both forms together by letter and fax to the LITC Program Office:
    • Fax: 877-477-3520
    • For questions or mailing address confirmation: Call 202-317-4700 or email [email protected].
  5. Wait for approval — The LITC Program Office issues the special appearance authorization letter upon review.

Pro tip from IRS guidance: Refer to the LITC Toolkit (accessible via the LITC Program Office) for detailed instructions and sample submissions.

Using the Authorization with Taxpayers (Form 2848 Rules)

Once approved:

  • Taxpayers must sign Form 2848, listing both the student/law graduate and the supervisory representative.
  • Attach or reference the special appearance authorization letter.
  • Authority expires 130 days from the date the taxpayer signs Form 2848.
  • Supervisors can substitute or add student representatives (with proper documentation) without a new taxpayer signature if box 5 on Form 2848 is checked.

Clinics should check the LITC Toolkit for special online submission options for Form 2848 involving authorized students.

Common Questions About Form 13424-P

Q: Is there a fee to file Form 13424-P?
A: No. It is part of standard LITC/STCP operations.

Q: Can non-LITC organizations use this form?
A: No. It is specific to LITC and STCP programs.

Q: How long does authorization last?
A: It is tied to the specific taxpayer representation (130 days per Form 2848) and the individual’s ongoing supervised status in the clinic.

Q: Where can I find the full LITC guidelines?
A: Download Publication 3319 (Rev. 5-2025) at irs.gov — the authoritative source for all grant, operational, and representation standards.

Final Thoughts: Empowering the Next Generation of Tax Advocates

IRS Form 13424-P plays a vital role in expanding access to justice for low-income taxpayers by enabling supervised student representation. Whether you’re a clinic director, law school administrator, or prospective grantee, understanding this form ensures compliant and effective operations under the LITC program.

For the most current details:

Stay compliant, serve more taxpayers, and leverage student talent effectively with proper use of Form 13424-P. Questions? Reach out to the IRS LITC team — they’re there to help clinics succeed.

This article reflects official IRS information as of February 2026. Always verify the latest forms and Publication 3319 on IRS.gov for any updates.