Attorneys, certified public accountants, and enrolled agents will continue representing clients before the IRS. But starting on January 1, other preparers who have not obtained an Annual Filing Season Program Record of Completion after participating in a voluntary education program will not be able to appear on their clients' behalf.

The IRS began the program after federal courts ruled it did not have the authority to conduct a mandatory program.

Other tax return preparers who do not participate in the Annual Filing Season Program cannot represent any clients before the IRS for tax returns and claims for refund prepared and signed after December 31.

Record holders will have limited representation rights—they can represent clients only before examination, customer service representatives and the Taxpayer Advocate Service. But they must participate in the program in both the year of return preparation and year of representation.

In a prepared statement, IRS Commissioner John Koskinen said the agency plans to pursue passage of legislation enabling a voluntary program. "In the interim, we would like to see all 400,000 uncredentialed preparers either obtain the enrolled agent credential or at least commit to participation in the Annual Filing Season Program," Koskinen said.

The program generally has preparers completing 11 hours of continuing education, including a six-hour refresher course, three hours on various federal tax law topics and two hours on ethics. This year, to complete the program the preparers will generally need to complete 18 hours of continuing education including a six-hour refresher course, 10 hours on federal tax law topics and two hours of ethics.

Some preparers who have passed certain recognized national or state tests are exempt from the six-hour refresher course and can participate in the program by taking 15 hours of continuing education.