Does H&R Block Have Tax Attorneys? (w/Examples) + FAQs

H&R Block does not run as a law firm, but it does work with tax attorneys in some parts of its network and through partner services. It mainly staffs enrolled agents and CPAs, who have full rights to speak to the IRS for you under federal rules in Circular 230 and Form 2848.

Under federal law, only attorneys, CPAs, and enrolled agents can have unlimited rights to represent you before the IRS, argue law and facts, and sign on your behalf when you sign a power of attorney on Form 2848. This rule comes from IRS practice rules in section 10 of Circular 230 and the IRS Internal Revenue Manual on powers of attorney, which control who can speak for you and what they can say to the IRS in your name. If you pick a tax helper who does not meet these rules, the IRS can reject them, and you may stand alone in an audit or appeal.

The IRS says you can give power of attorney only to a person who is allowed to practice before the IRS, which includes attorneys, CPAs, and enrolled agents under its federal practice rules and its main power of attorney rules on Form 2848. If you sign a form naming someone who is not in that group for a full representation, the IRS can limit them to sharing information only and refuse to talk to them about law, facts, or settlement.

A recent IRS notice on taxpayer rights explains that every taxpayer has the right to representation and that IRS staff must stop an interview if you ask to consult with a representative such as an attorney, CPA, or enrolled agent, who then steps in to speak for you. This right matters if you face a tough audit, a big tax bill, or a possible penalty, and you want someone trained to handle the law and the process.

H&R Block serves more than 20 million taxpayers each year across about 10,000 U.S. offices and many digital services, which means many people with serious IRS and state issues start with H&R Block before they ever talk to a tax law firm. Using the right level of H&R Block help, or knowing when to move from a Block pro to a tax attorney, can change your outcome if you face an audit, Tax Court, or a criminal risk.

What you will learn in this guide:

🧑‍⚖️ When H&R Block uses tax attorneys, and when it relies on CPAs and enrolled agents instead
🧾 How federal IRS rules on powers of attorney and practice rights limit who can fully defend you
⚖️ When you must bypass H&R Block and hire a stand-alone tax attorney or tax law firm
💸 How H&R Block’s costs, add-on plans, and “audit help” compare with tax attorneys and CPAs
🚫 Key mistakes to avoid when you assume H&R Block gives you full legal defense in every case

Federal Rules: Who Can Speak For You Before The IRS

Under federal rules on practice before the IRS, only certain people can act as your full representative. IRS rules on powers of attorney explain that your representative must be “eligible to practice before the IRS,” which includes attorneys, certified public accountants, and enrolled agents. These people can argue law, sign agreements, and receive your confidential tax data once you sign a proper power of attorney form.

The IRS power of attorney page says you must use Form 2848 to name a representative and that this form must show both your consent and the representative’s statement that they are allowed to practice. If your helper is not an attorney, CPA, or enrolled agent, the IRS usually will not let them argue law or negotiate on your behalf, except in narrow cases such as limited help for a return they prepared.

The IRS rules on taxpayer rights say you have the right to stop an interview and seek a representative, and that the IRS must allow an attorney, CPA, or enrolled agent with a valid power of attorney to step in for you. This is a key federal protection, but it helps only when your chosen tax helper falls into one of those categories and signs the right form.

H&R Block trains and employs many enrolled agents and CPAs, and also works with some attorneys in special practice lines, so it can often give you someone who meets these federal rules. Still, not all H&R Block staff have the same credentials, and not every office has the same mix of CPAs, enrolled agents, and attorneys at all times.

Because federal law makes a sharp line between who can represent you and who cannot, your first question with any H&R Block pro should be whether they are an enrolled agent, a CPA, or a tax attorney, and whether they are willing to sign Form 2848 to stand between you and the IRS.

How H&R Block Staffs Tax Pros: Enrolled Agents, CPAs, and Some Attorneys

H&R Block runs a large network of tax professionals with different levels, from basic tax associates up through “Master Tax Advisor,” and it also employs enrolled agents and CPAs across its offices. Its own “types of tax experts” page explains that enrolled agents are licensed by the U.S. Treasury to represent taxpayers in audits, collections, and appeals, while CPAs hold state licenses and can represent you before the IRS as well.

The same H&R Block description explains that these enrolled agents and CPAs have “unlimited representation rights” before the IRS, which means they can step in for you in most IRS dealings once you sign a power of attorney naming them. This sits on top of H&R Block’s in-house training tiers, which are company labels and not formal government licenses.

H&R Block also runs “Block Advisors,” a brand within the company aimed at small business and more complex clients, and it notes that these advisors can include CPAs and enrolled agents. In some offices and specialty lines, Block Advisors and other advanced groups may work with or refer to tax attorneys for complex cases, though these attorneys do not staff every retail office.

A separate H&R Block piece on tax accountants and attorneys explains that tax attorneys are law school graduates who choose tax as a focus and pass a state bar exam. It notes that these attorneys often help with complex matters such as criminal tax issues or large disputes, while enrolled agents and CPAs often handle audits and notices. This shows that even H&R Block views attorneys as a distinct and more legal‑heavy role.

So H&R Block as a company relies on three main kinds of experts to deal with the IRS: enrolled agents, CPAs, and in some cases tax attorneys. A typical walk‑in office may have the first two but not the third, while more specialized H&R Block services or partner programs are more likely to have attorneys involved behind the scenes.

The Core Question: Does H&R Block Have Tax Attorneys?

The short answer is that H&R Block is not a law firm and does not promise that every office will give you a tax attorney, but it does make use of tax attorneys in some of its services and content, and it works within a system built on attorneys, CPAs, and enrolled agents. The company’s public explanations stress that it gives you access to CPAs and enrolled agents across many of its prep and advisory services, and describes tax attorneys as a separate professional track.

H&R Block’s piece that explains the roles of tax accountants, attorneys, and agents notes that when you need audit or notice help, you may work with H&R Block’s Audit and Notice Service experts, who can handle many IRS letters and disputes. These experts are usually enrolled agents or CPAs, not always attorneys, but they still have full representation rights under IRS practice rules.

The same H&R Block explanation points out that when you picture an IRS audit with a lawyer at your side, that image is actually rare and that for many IRS contacts, such as letters or small underreporting issues, a tax attorney is not required. Instead, a CPA or enrolled agent can often solve the problem under the same federal rules.

In complex or high‑risk cases, such as possible criminal charges or large Tax Court fights, H&R Block’s own framing of tax attorneys as specialists shows that you may need to move beyond its standard service model. Even when an H&R Block network includes tax attorneys, they may serve in a behind‑the‑scenes or referral role, not as someone you meet at a local strip‑mall office.

So the deeper truth is that H&R Block gives you a structured path to trained IRS representatives and, in some situations, to or alongside tax attorneys. But it does not act as your all‑purpose law firm, and it cannot promise attorney involvement in every audit, appeal, or criminal risk.

How Federal Law Shapes H&R Block’s Role

Federal law gives the IRS power to set practice rules for those who stand before it. These rules, in Circular 230 and related guidance in the Internal Revenue Manual on practice before the IRS, define who may act as a representative and what they may do. They bind every tax prep firm, not only H&R Block.

Under these rules, attorneys, CPAs, and enrolled agents may all have full practice rights, which include arguing law, negotiating settlements, and signing documents for taxpayers. Other people, such as unenrolled return preparers, may handle only limited issues and only in narrow circumstances for returns they prepared, often for simple conversations, not full disputes.

The IRS power of attorney rules explain that a proper power of attorney must name the representative, give tax periods and types, and include the representative’s signed declaration that they are allowed to practice. If any of those items are missing, or if the representative is not allowed to practice, the IRS can refuse to deal with them as your advocate.

H&R Block’s choice to focus on enrolled agents and CPAs follows directly from these federal constraints. By staffing its network with people who have full practice rights, it can say that many of its pros can represent you in audits, collections, and appeals, without having to place a tax attorney in each office.

When H&R Block works with tax attorneys, those attorneys must still meet state bar rules and federal practice rules, which means they can appear in federal court or specialized forums such as Tax Court, where CPAs and enrolled agents may have narrower roles. Federal law thus both empowers and limits what H&R Block can promise; it cannot give you full representation through staff who are not in those licensed categories.

State‑Level Nuances: Licensing, Ethics, and When an Attorney Becomes Essential

State law adds another layer on top of federal rules because states license attorneys and CPAs and control what counts as “law practice” within their borders. Each state bar sets rules on who may give legal advice, sign pleadings, or appear in state courts.

CPAs’ licenses are also state‑based, and each state board of accountancy sets education and exam standards. H&R Block’s own explanation of CPAs notes that they are licensed by state accountancy boards and often handle a mix of tax, accounting, and planning work. When a CPA at H&R Block crosses from “tax advice” into more formal legal advice in a state court matter, state rules may require involvement by an attorney.

This means that in one state, a CPA or enrolled agent may handle a wide spectrum of state tax issues unofficially, while in another state, unauthorized practice of law rules may be stricter, forcing complex matters into the hands of licensed attorneys. H&R Block must adjust its services to match these state rules and often signals when outside counsel is wise.

State tax agencies, such as state departments of revenue, also set their own practice rules on who can appear in state tax hearings. Some follow federal standards and allow attorneys, CPAs, and enrolled agents. Others may narrow or widen the field. A national company like H&R Block must build its systems to fit this patchwork, which is another reason it leans on federal practice rights but may also rely on or refer to local attorneys for state‑specific disputes.

In high‑risk state matters, such as criminal tax charges, fraud claims, or large state court suits, only licensed attorneys in that state can appear for you in court. In such cases, H&R Block’s enrolled agents or CPAs may help with records and analysis, but a state‑licensed tax attorney often must lead the legal fight.

How H&R Block’s Audit and Notice Help Really Works

H&R Block sells extra services that promise support if you later face an IRS audit or get a scary letter. One of its key offerings is a plan often marketed as “Peace of Mind,” which includes audit support and representation by an enrolled agent. The company explains that this can save you large fees compared with hiring a separate professional for an audit.

The audit representation description states that an H&R Block enrolled agent will represent you in an audit if you buy that plan, and that this representation uses a power of attorney. Under IRS rules, that power of attorney lets the enrolled agent speak to the IRS and receive your confidential data for the tax years you list.

The same set of terms also notes that enrolled agents do not provide legal representation and that audit services count as tax advice only. This warning is important. H&R Block is telling you that even though its enrolled agents may fully represent you before the IRS as tax professionals, they are not serving as your lawyers in a broader legal sense, such as in court or for criminal defense.

H&R Block’s separate Audit and Notice Service also helps with letters and notices you may get from the IRS, such as underreporting letters or missing return demands. The company notes that many IRS contacts are letters, not full field audits, and that its experts can often resolve these with written replies or phone calls under your authority.

These audit support systems can be strong for many routine disputes, but they rest on tax practice rights, not general legal representation. When a matter grows into a legal battle involving tax court petitions, state court suits, or criminal investigation, these H&R Block services may need to hand off to a tax attorney. Knowing where that line sits helps you plan your defense.

Three Common Real‑World Situations for H&R Block and Tax Attorneys

Situation 1: Routine IRS Letter vs. Full Audit Defense

Many taxpayers get an IRS notice that shows a mismatch between reported income and information forms, or a request for more detail. H&R Block’s own article on tax accountants, attorneys, and agents explains that such letters are more common than in‑person audits and that H&R Block’s notice experts can often solve these.

In a case where the IRS sends a notice that shows extra wage income, and the taxpayer used H&R Block for prep, an enrolled agent or CPA may respond on the taxpayer’s behalf after the taxpayer signs a limited power of attorney. No tax attorney is needed because the issue is narrow and does not involve court or criminal charges.

But if that simple letter reveals years of unreported income, and the IRS starts a full audit, the matter can grow more serious. A tax attorney may need to step in to address possible fraud penalties or criminal risks. The H&R Block pro who first sees the file can spot this and suggest an attorney when the risk rises.

In such a shift, H&R Block’s “Peace of Mind” or notice support may still help with records and math, but legal strategy and communications may now be led by an outside tax attorney, with the H&R Block pros supporting that lawyer’s plan as part of the team.

Here is how this plays out:

Routine IRS letter issue	Higher‑risk IRS audit case
Simple mismatch or math notice, H&R Block EA responds with letter, no court or fraud issue	Long pattern of missing income, possible fraud penalty, referral to tax attorney for strategy and full legal defense

Situation 2: Self‑Employed Person with Big Schedule C Problems

A self‑employed worker who reports income on Schedule C may use H&R Block for years. One year, the IRS opens an audit on their business expenses and questions their mileage logs and cash receipts. H&R Block’s small business tax pros, including CPAs and enrolled agents, are trained to handle such audits and may represent the taxpayer before the IRS.

H&R Block’s small business expert description explains that these pros have advanced training in sole proprietorship and small business returns. When they act under a power of attorney, they can argue facts and law on mileage, home office rules, and receipts. For a standard audit, this level of help is often enough and far cheaper than hiring a tax attorney.

But if the IRS audit uncovers fake receipts or clear patterns of false entries, the case may move from a civil audit into a fraud investigation. At that point, the risk of criminal charges rises, and tax attorneys, who are trained in criminal law and evidence rules, should take over.

An H&R Block enrolled agent who sees this shift may advise the client to stop giving more detail without legal counsel and to seek a tax attorney who can control what gets shared and protect rights. The H&R Block pro may still help gather records, but the attorney will now decide what to share and when.

This can be mapped like this:

Standard expense review	Suspected fraud situation
IRS questions records, H&R Block EA or CPA defends deductions, stays civil	IRS sees fake records, risk of fraud case, outside tax attorney leads, H&R Block supports with data and prep only

Situation 3: Large Back Taxes and Offer in Compromise

A taxpayer owes several years of back taxes and penalties and cannot pay in full. They go to H&R Block for help. The company’s pros can prepare missing returns, assess total debt, and explore IRS payment plans and offers in compromise. Federal rules allow enrolled agents and CPAs to represent taxpayers in these negotiations.

H&R Block’s expat and advanced services highlight complex case handling, including cross‑border issues and large debts, which often involve long‑term planning but not always pure legal disputes. An enrolled agent from H&R Block can craft an offer in compromise package, argue that the taxpayer cannot pay, and negotiate with IRS collections.

If the IRS rejects the offer or claims that the taxpayer ran up debt through fraudulent steps, the case can again move into a zone where a tax attorney is more fit. Appeals and possible court suits may follow, which call for someone trained to draft legal briefs and manage evidence.

When that happens, an H&R Block pro may help the attorney by laying out numbers and tax returns, but the law firm takes over contact with IRS appeals or the Department of Justice in court.

It looks like this:

Standard IRS debt relief work	Disputed or legal‑heavy debt case
H&R Block EA prepares offer in compromise, negotiates with IRS, focuses on ability to pay	IRS alleges fraud or abuse, appeals and possible court, tax attorney leads case, H&R Block supports on tax math and filings

H&R Block vs Tax Attorneys vs CPAs vs Enrolled Agents

H&R Block itself explains the differences between tax accountants, attorneys, and agents by noting that tax attorneys are law school graduates trained in legal analysis, while CPAs are accountant‑trained and enrolled agents are federally licensed tax pros. Each plays a different role in planning, audits, and disputes.

Tax attorneys focus on legal risk, such as criminal exposure, court cases, and complex transactions. CPAs handle accounting, financial statements, and tax returns, and may appear before the IRS. Enrolled agents specialize in tax law and representation before the IRS, often without broader accounting or court roles.

H&R Block’s network is built mostly from CPAs, enrolled agents, and company‑trained tax pros, with tax attorneys less visible but present in content, specialty lines, and potential partner channels. This makes H&R Block strong for prep and many IRS issues, but less of a one‑stop shop for high‑risk legal fights.

Here is a comparison:

How H&R Block Prices Compare to Tax Attorneys

H&R Block’s pricing for tax prep and audit support varies by complexity and filing method, but the company highlights up‑front prices and “no surprise” policies on its main service pages. Prep for a basic return can be modest, while complex returns and small business returns cost more.

Its expat tax services show that even for cross‑border returns, H&R Block uses set price tiers or ranges rather than open‑ended hourly billing. This stands in contrast to many tax attorneys, who often bill by the hour, with higher rates for senior lawyers and complex cases.

The “Peace of Mind” or similar audit protection plans are priced as add‑ons to return prep and promise that an H&R Block representative will handle audit issues if they arise, sometimes noting that this can save up to thousands of dollars compared with hiring help later. The trade‑off is that representation is usually by an enrolled agent, not an attorney.

Tax attorneys, by contrast, may charge a consultation fee, then require a retainer for audit or court representation. While expensive, they bring deep legal skills and can better handle multi‑year, high‑dollar, or criminal‑risk matters. For low‑dollar disputes, their cost may exceed the tax at stake.

For a taxpayer choosing between H&R Block and a tax attorney, the pricing picture often leads to a blended plan: start with H&R Block for prep and early notices, and bring in a tax attorney only if the case becomes high stakes.

When H&R Block Is Enough and When to Go Straight to a Tax Attorney

H&R Block can be enough when your case involves routine prep, small notices, or standard audits with clear records. Its CPAs and enrolled agents can often protect you under federal rules, respond to the IRS, and limit penalties. For millions of taxpayers, this level of help is more than enough.

If your case includes signs of fraud, possible criminal charges, huge dollar amounts, or complex legal questions, a tax attorney should come in early. These signs include prior false returns, offshore accounts that were not reported, payroll tax trust fund issues, or prior warnings from the IRS Criminal Investigation division.

H&R Block’s own separation of “tax advice” from “legal representation” hints that you should not rely on its audit plans alone in such cases. It is wise to see its role as tax and process help, not as a replacement for a law firm.

A clear plan is to ask any H&R Block pro you meet about the limits of their role. Ask whether they are an enrolled agent, CPA, or attorney, what they can do under IRS rules, and when they would advise bringing in a tax attorney. Their answers help you match your risk level to the right professional.

In some cases, you may even use H&R Block for careful prep and record gathering, then share those cleaned‑up numbers with a tax attorney who shapes the legal strategy. This team approach can save cost while still protecting you in serious matters.

Mistakes to Avoid When Using H&R Block Instead of a Tax Attorney

Many taxpayers make repeat errors when they think about H&R Block and tax attorneys. These mistakes can lead to higher tax bills, lost rights, or even legal exposure.

Mistake 1: Assuming Any H&R Block Pro Can Act as a Lawyer
Some people think that because a tax pro sits between them and the IRS, that pro is “like a lawyer.” A basic tax associate may not have a CPA, EA, or law license and thus cannot fully represent you under IRS power of attorney rules.

Mistake 2: Waiting Until After You Talk Too Much to the IRS
Taxpayers often meet with the IRS on their own before seeking help, then call H&R Block or a tax attorney only after they have already given damaging statements. Under the right to representation, you can stop an interview and get a representative earlier.

Mistake 3: Using Audit Protection as a Substitute for Legal Counsel
Buying audit protection can be wise for standard issues, but it is not the same as hiring a tax attorney for complex disputes. H&R Block itself explains that enrolled agents do not provide legal representation, so overreliance on such plans can leave gaps.

Mistake 4: Ignoring State Tax Risks
People sometimes fix federal returns with H&R Block help but ignore that states may also audit or prosecute. State departments of revenue may have their own rules on who can represent you, and some matters may need local tax attorneys.

Mistake 5: Hiding Facts from H&R Block Pros
Some clients hide offshore accounts, cash income, or side businesses from their H&R Block preparer, thinking they will “sort it out later.” This leads to flawed returns and can create evidence of willful misstatements, which both the IRS and state authorities take seriously.

Do’s and Don’ts When Deciding Between H&R Block and Tax Attorneys

Do’s	Don’ts
Do ask your H&R Block pro if they are a CPA, EA, or attorney so you know their role and rights.	Don’t assume that any tax preparer at H&R Block can act as your lawyer in every setting.
Do sign Form 2848 only when you understand what powers you give and to which representative.	Don’t give a power of attorney blindly without checking the person’s license and scope of authority.
Do use H&R Block for routine prep and simple notices where cost and speed matter most.	Don’t rely only on audit protection plans when facing a huge bill, fraud claim, or criminal risk.
Do involve a tax attorney when you see signs of fraud concerns, criminal talk, or complex legal questions.	Don’t wait until after a criminal referral or court deadline before finding a tax attorney.
Do use H&R Block’s CPAs and EAs to support your tax attorney with records and return amendments.	Don’t hide facts from your H&R Block pro or lawyer, as this harms your defense and planning.

Pros and Cons of Using H&R Block vs Tax Attorneys

Key Entities and How They Relate

Several key entities interact when you use H&R Block and consider tax attorneys. Understanding them helps you see who does what and where your case might go.

The Internal Revenue Service sets and enforces federal tax law, and its rules on powers of attorney and representation define who can speak for you. It runs audits, collections, and appeals and can refer cases for criminal review.

The U.S. Department of the Treasury, through its authority over enrolled agents and Circular 230, licenses enrolled agents and sets standards for practice before the IRS. Enrolled agents at H&R Block draw their powers from this federal source.

State bar associations license attorneys and define the practice of law. When a tax attorney works at or with H&R Block or any firm, their state bar rules define their ethics duties and authority, especially in court or criminal matters.

State boards of accountancy license CPAs and enforce rules on their conduct. CPAs at H&R Block must follow these boards’ rules, which can shape what they may do in tax and accounting matters.

H&R Block itself acts as the platform that joins these professionals and gives them systems and branding. It controls training, internal policies, and pricing but must follow federal and state rules on who may represent you and how.

Detailed Look at Powers of Attorney and Forms

When you choose any representative, you need to understand Form 2848, which the IRS uses to record a power of attorney for tax matters. The IRS explains that this form carries both your consent and your representative’s declaration of eligibility.

On Form 2848, you must list your name, address, and tax ID, as well as the exact tax form types, years, or periods for which the power applies. If you leave these too broad or blank, the IRS may reject the form, and your representative may not be able to act for you.

You then name each representative, with their address, CAF number, and license type, such as attorney, CPA, enrolled agent, or other eligible role. The IRS checks that these representatives are allowed to practice. If a listed person is not in good standing, the IRS may bar them from acting for you.

The form also includes check boxes that decide whether your representative may sign returns, receive notices, and receive your refund checks, as well as whether older powers of attorney are revoked. Checking or leaving these unchecked has clear effects, so your H&R Block pro or attorney should walk through them with you.

Your representative must sign Part II, stating under penalty of perjury that they are eligible to practice and know the rules. For a tax attorney, this means they are in good standing with a state bar; for a CPA, that they hold a valid state license; for an enrolled agent, that they hold active enrollment status with the Treasury.

A careful reading of this form, and of the IRS guidance that backs it, shows why not every H&R Block staff member can be named, and why attorneys, CPAs, and enrolled agents stand apart in the system.

FAQs: H&R Block, Tax Attorneys, and IRS Representation

Does H&R Block have tax attorneys available in every office?
No. H&R Block mainly staffs CPAs, enrolled agents, and trained tax pros in its offices. Tax attorneys may work in specialty lines or by referral, but they are not present in every local branch.

Can an H&R Block enrolled agent represent me before the IRS like a lawyer?
Yes. An enrolled agent has full rights to represent you before the IRS under federal rules. However, they do not act as your attorney in court or criminal defense.

Is H&R Block’s audit protection the same as hiring a tax attorney?
No. Audit protection usually means an enrolled agent or similar pro will handle IRS audits and letters. It does not replace a tax attorney for complex, high‑risk, or criminal tax matters.

Should I go to H&R Block or a tax attorney if I fear criminal tax charges?
No for H&R Block alone. In that case, a tax attorney should lead at once. H&R Block can later help with returns and records under that attorney’s guidance if needed.

Can H&R Block help with state tax audits as well as federal ones?
Yes. H&R Block’s CPAs and enrolled agents often handle state notices and audits too, subject to state rules. For complex or court‑level state disputes, a local tax attorney may still be needed.

Does H&R Block work with CPAs who can do more than basic tax prep?
Yes. H&R Block’s own materials state that CPAs handle complex returns, planning, and representation before the IRS. They have state licenses and can help with broader financial and tax issues.

Can an H&R Block pro sign IRS forms and agreements for me?
Yes. If they are a CPA, enrolled agent, or attorney and you sign Form 2848, they may sign certain forms and agreements. The scope depends on what you list in the power of attorney.

Is it cheaper to use H&R Block than to hire a tax attorney for an audit?
Yes, in most routine cases. H&R Block often uses set or tiered prices and audit add‑ons, which cost less than hourly attorney fees, though attorneys may offer better value in serious disputes.

Can I start with H&R Block and then bring in a tax attorney later?
Yes. Many taxpayers do. H&R Block can prepare returns and handle early IRS contacts, and a tax attorney can step in later for appeals, Tax Court, or high‑risk issues as needed.

Does the IRS care whether my representative is from H&R Block or a law firm?
No. The IRS cares about your representative’s status as an attorney, CPA, enrolled agent, or other allowed role. Their employer matters less than their license and a valid power of attorney.

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