Which of the following individuals are granted automatic representation privileges?

The correct answer highlights that attorneys, CPAs (Certified Public Accountants), enrolled agents, and actuaries, as well as enrolled retirement plan agents, are granted automatic representation privileges before the IRS. This automatic privilege allows these professionals to represent taxpayers in matters such as audits, appeals, and collection issues without needing to obtain additional authorization from the taxpayer.

Individuals holding these credentials have undergone extensive training and have met the necessary licensing and education requirements to represent clients effectively. Their knowledge of tax laws and procedures enables them to navigate the complexities of tax issues confidently on behalf of their clients.

The other choices do not align with the qualifications required for automatic representation. While preparers with specific qualifications may have some rights to represent clients, they do not automatically receive these privileges unless they hold the specific designations mentioned. Non-compliant taxpayers and those with prior criminal records do not inherently gain any representation rights due to their statuses; in fact, their situations often complicate their ability to gain effective representation.