According to the IRS, "Attorneys, CPAs, and enrolled agents will continue to be the only tax professionals with unlimited representation rights, meaning they can represent their clients on any matters including audits, payment/collection issues, and appeals.

Annual Filing Season Program participants will have limited representation rights, meaning they can represent clients whose returns they prepared and signed, but only before revenue agents, customer service representatives, and similar IRS employees, including the Taxpayer Advocate Service."

Is your situation complicated enough that it warrants hiring an Attorney or a CPA?  Since the answer varies, here are two articles to help you decide: Investopedia's and Motley Fool's