tax agents are responsible in explaining to their clients the opinions which may comprise any unsupported interpretation of the tax code. They are also responsible in making sure that jobs concerning their client communications should not be related to any IRS provisions. Clients are also given explanations to have clearer views regarding taxpayer’s actions. This is usually done through writing wherein the instructions will be given in a series of steps or procedures to complete their tax returns. This then will be reviewed by the agent and the taxpayer will have to sign their returns and pay any tax due.