There is a question on Gleim stated "Which of the following acts constitutes representation before the IRS?" and the answer showed "Furnishing information at the request of the IRS or any of its officers or employees." is not an act of representation before the IRS. and then it also stated that "Prepares necessary documents and files them with the IRS for a taxpayer is the act of representation before the IRS."

Could anyone tell me what's the difference b/w prepares necessary documents with IRS and furnish information at the request of the IRS. Why one is qualified representation before IRS while the other is not. BTW, the Becker stated furnish information is a duty of practitioners.