You prepared Henry Helpless' tax return for 2013 and Helpless has been called in by a Revenue Agent. He asks you to attend the meeting.
(A) Assume that you are Friendly Frank, Helpless' neighbor, who has prepared the return without compensation. What document(s), if any, must you file with the IRS to accompany the taxpayer and act in the capacities described below?
To receive or inspect confidential tax information?