RTRP’s are not authorized to represent taxpayers (see IRS IRM Section 5.8.3.18 “…Individuals who are not authorized to practice before the IRS with respect to a collection matter (such as unenrolled return preparers and registered tax return preparers) may accompany taxpayers to meetings with a completed Form 8821…”) however they can accompany taxpayers to meetings if they have completed an IRS form 8821.