It doesn't matter. The only reason we have the IRS is because companies caved and supported the IRS. If an individual stands as a man/woman in court against the IRS, the man/woman has the right to face his accuser. All IRS accusers are the THE UNITED STATES OF AMERICA. If THE UNITED STATES OF AMERICA is unwilling or unable to get on the stand at the behest of a man/woman who is present/not represented, there is no case. - Not THE UNITED STATES OF AMERICA human rep. THE UNITED STATES OF AMERICA itself. Legal requirement, if you get rid of your lawyer, and don't represent yourself. Stand present.