Identify the person and task
Ask who would perform the proposed work and whether it involves representation, return preparation, information retrieval, or another defined responsibility. Those roles are not interchangeable. A business name alone does not explain the individual role or authority involved. Use the actual account and periods to ask which task is being considered and what qualifications are relevant to it.
Verify what needs verification
The IRS explains resources and questions for choosing a tax professional. Review the credentials or authority applicable to the specific role, using legitimate sources, rather than assuming them from a website design. Ask how the work would be supervised or communicated where relevant. This guide does not claim that an unnamed person has a particular license or a representation authority.
Understand the engagement
The proposed scope, covered periods, fees, and responsibilities should be explained before authorization. Ask how correspondence would be received and what you must still review or provide. A service agreement and an IRS authorization can have different purposes; both need their actual terms understood. Keep later confirmations and work records so a planned task is distinguishable from an action actually completed.
Ask what the work covers and what an authorization permits where one is proposed.