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Power of Attorney additiona information
Table of Contents
Use Form 2848 to authorize an individual to represent you before the IRS. The individual you authorize must be a person eligible to practice before the IRS. The eligible individuals are listed in Part II, Declaration of Representative, items a-h. You may authorize a student who works in a Qualified Low Income Taxpayer Clinic (QLITC) or Student Tax Clinic Program (STCP) to represent you under a special order issued by the Office of Professional Responsibility. See page 3. Your authorization of a qualifying representative will also allow that individual to receive and inspect your confidential tax information. See the instructions for line 7 on page 4.
Use Form 8821, Tax Information Authorization, if you want to authorize an individual or organization to receive or inspect your confidential tax return information, but do not want to authorize the individual or organization to represent you before the IRS.
Use Form 56, Notice Concerning Fiduciary Relationship, to notify the IRS of the existence of a fiduciary relationship. A fiduciary (trustee, executor, administrator, receiver, or guardian) stands in the position of a taxpayer and acts as the taxpayer, not as a representative. If a fiduciary wishes to authorize an individual to represent or perform certain acts on behalf of the entity, then a power of attorney must be filed and signed by the fiduciary who is acting in the position of the taxpayer.
Generally, mail or fax Form 2848 directly to the IRS. See the Where To File Chart below. Exceptions are listed below.
If Form 2848 is for a specific use, mail or fax it to the office handling the specific matter. For more information on specific use, see the instructions for line 4 on page 3.
If you complete Form 2848 only for the purpose of electronic signature authorization, do not file Form 2848 with the IRS. Instead, give it to your representative, who will retain the document.
Where To File Chart
|IF you live in...||THEN use this address...||Fax number*|
|Alabama, Arkansas, Connecticut, Delaware, District of Columbia, Florida, Georgia, Illinois, Indiana, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Mississippi, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, or West Virginia||Internal Revenue Service
Memphis Accounts Management Center
5333 Getwell Road
Memphis, TN 38118
|Alaska, Arizona, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Minnesota, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wisconsin, or Wyoming||Internal Revenue Service
Ogden Accounts Management Center
1973 N. Rulon White Blvd.
Mail Stop 6737
Ogden, UT 84404
|All APO and FPO addresses, American Samoa, nonpermanent residents of Guam or the Virgin Islands**, Puerto Rico (or if excluding income under Internal Revenue Code section 933), a foreign country: U.S. citizens and those filing Form 2555, 2555-EZ, or 4563.||Internal Revenue Service
Philadelphia Accounts Management Center
11601 Roosevelt Blvd.
Philadelphia, PA 19255
|* These numbers may change without notice.|
|**Permanent residents of Guam should use Department of Taxation, Government of Guam, P.O. Box 23607, GMF, GU 96921; permanent residents of the Virgin Islands should use: V.I. Bureau of Internal Revenue, 9601 Estate Thomas Charlotte Amaile, St. Thomas, V.I. 00802.|
This power of attorney authorizes the representative to perform any and all acts you can perform, such as signing consents extending the time to assess tax, recording the interview, or executing waivers agreeing to a tax adjustment. Also, you may authorize your representative to substitute another representative or delegate authority to another representative by adding this authority in the space provided on line 5. However, authorizing someone as your power of attorney does not relieve you of your tax obligations.
The power to sign tax returns can be granted only in limited situations. See the instructions for line 5 on page 3.
An unenrolled return preparer is an individual other than an attorney, CPA, enrolled agent, or enrolled actuary who prepares and signs a taxpayer's return as the preparer, or who prepares a return but is not required (by the instructions to the return or regulations) to sign the return.
An unenrolled return preparer is permitted to represent you only before customer service representatives, revenue agents, and examination officers, with respect to an examination regarding the return he or she prepared.
An unenrolled return preparer cannot:
Represent a taxpayer before other offices of the IRS, such as Collection or Appeals. This includes the Automated Collection System (ACS) unit.
Execute closing agreements.
Extend the statutory period for tax assessments or collection of tax.
Execute claims for refund.
Receive refund checks.
For more information, see Rev. Proc. 81-38, printed as Pub. 470, Limited Practice Without Enrollment.
If the unenrolled return preparer does not meet the requirements for limited representation, you may file Form 8821, which will authorize the unenrolled return preparer to inspect and/or receive your taxpayer information, but will not authorize the unenrolled return preparer to represent you. See Form 8821.
If you want to revoke an existing power of attorney and do not want to name a new representative, or if a representative wants to withdraw from representation, send a copy of the previously executed power of attorney to the IRS, using the Where To File Chart on page 1. The copy of the power of attorney must have a current signature of the taxpayer if the taxpayer is revoking, or the representative if the representative is withdrawing, under the original signature on line 9. Write REVOKE across the top of Form 2848. If you do not have a copy of the power of attorney you want to revoke or withdraw, send a statement to the IRS. The statement of revocation or withdrawal must indicate that the authority of the power of attorney is revoked, list the tax matters, and must be signed and dated by the taxpayer or representative. If the taxpayer is revoking, list the name and address of each recognized representative whose authority is revoked. If the representative is withdrawing, list the name, TIN, and address (if known) of the taxpayer.
To revoke a specific use power of attorney, send the power of attorney or statement of revocation/withdrawal to the IRS office handling your case, using the above instructions.
If you want to prepare and use a substitute Form 2848, see Pub. 1167, General Rules and Specifications for Substitute Forms and Schedules. If your substitute Form 2848 is approved, the form approval number must be printed in the lower left margin of each substitute Form 2848 you file with the IRS.
Additional information concerning practice before the IRS may be found in:
Pub. 216, Conference and Practice Requirements and
Treasury Department Circular No. 230.
For general information about taxpayer rights, see
Pub. 1, Your Rights as a Taxpayer.
Table of Contents
- Part I. Power of Attorney
- Part II. Declaration of Representative
Enter your representative's full name. Only individuals may be named as representatives. Use the identical full name on all submissions and correspondence. If you want to name more than three representatives, indicate so on this line and attach an additional Form(s) 2848.
Enter the nine-digit CAF number for each representative. If a CAF number has not been assigned, enter None, and the IRS will issue one directly to your representative. The CAF number is a unique nine-digit identification number (not the SSN, EIN, PTIN, or enrollment card number) that the IRS assigns to representatives. The CAF number is not an indication of authority to practice. The representative should use the assigned CAF number on all future powers of attorney. CAF numbers will not be assigned for employee plans and exempt organizations application requests.
Check the appropriate box to indicate if either the address, telephone number, or fax number is new since a CAF number was assigned.
If the representative is a former employee of the Federal Government, he or she must be aware of the postemployment restrictions contained in 18 U.S.C. 207 and in Treasury Department Circular No. 230, section 10.25. Criminal penalties are provided for violation of the statutory restrictions, and the Office of Professional Responsibility is authorized to take disciplinary action against the practitioner.
Enter the type of tax, the tax form number, and the year(s) or period(s) in order for the power of attorney to be valid. For example, you may list Income tax, Form 1040 for calendar year 2003 and Excise tax, Form 720 for the 1st, 2nd, 3rd, and 4th quarters of 2003. For multiple years, you may list 2001 through (thru or a dash ()) 2003 for an income tax return; for quarterly returns, list 1st, 2nd, 3rd, and 4th quarters of 2001 through 2002 (or 2nd 2002 3rd 2003). For fiscal years, enter the ending year and month, using the YYYYMM format. Do not use a general reference such as All years, All periods, or All taxes. Any power of attorney with a general reference will be returned. Representation can only be granted for the years or periods listed on line 3.
You may list any tax years or periods that have already ended as of the date you sign the power of attorney. However, you may include on a power of attorney only future tax periods that end no later than 3 years after the date the power of attorney is received by the IRS. The 3 future periods are determined starting after December 31 of the year the power of attorney is received by the IRS. You must enter the type of tax, the tax form number, and the future year(s) or period(s). If the matter relates to estate tax, enter the date of the decedent's death instead of the year or period.
If the type of tax, tax form number, or years or periods does not apply to the matter (i.e., representation for a penalty or filing a ruling request or determination), specifically describe the matter to which the power of attorney pertains and enter Not Applicable in the appropriate column(s).
Generally, the IRS records powers of attorney on the CAF system. However, a power of attorney will not be recorded on the CAF if it does not relate to a specific tax period (except for civil penalties) or if it is for a specific issue. Examples of specific issues include but are not limited to the following:
Requests for a private letter ruling or technical advice,
Applications for an EIN,
Claims filed on Form 843, Claim for Refund and Request for Abatement,
Corporate dissolutions, and
Requests to change accounting methods or periods.
Check the box on line 4 if the power of attorney is for a use that will not be listed on the CAF. If the box on line 4 is checked, the representative should mail or fax the power of attorney to the IRS office handling the matter. Otherwise, the representative should bring a copy of the power of attorney to each meeting with the IRS.
A specific-use power of attorney will not revoke any prior powers of attorney.
Use line 5 to modify the acts that your named representative(s) can perform. In the space provided, describe any specific additions or deletions. For example, the representative's authority to substitute another representative or to delegate authority must be specifically stated by you on line 5.
(a) Disease or injury,
(b) Continuous absence from the United States (including Puerto Rico), for a period of at least 60 days prior to the date required by law for filing the return, or
(c) Specific permission is requested of and granted by the IRS for other good cause.
Authority to sign your income tax return may be granted to (1) your representative or (2) an agent (a person other than your representative).
Complete lines 1-3.
Check the box on line 4.
Write the following statement on line 5:
This power of attorney is being filed pursuant to Regulations section 1.6012-1(a)(5), which requires a power of attorney to be attached to a return if a return is signed by an agent by reason of [enter the specific reason listed under (a), (b), or (c) under Authority to sign your return above]. No other acts on behalf of the taxpayer are authorized.
Sign and date the form. See the instructions for
line 9 for more information on signatures. The agent does not complete Part II of Form 2848.
Binding nonnotice partners to a settlement agreement under section 6224 and, under certain circumstances, binding all partners to a settlement agreement under Tax Court Rule 248 and
Filing a request for administrative adjustment on behalf of the partnership under section 6227.
If you want to authorize your representative to receive, but not endorse, refund checks on your behalf, you must initial and enter the name of that person in the space provided. Treasury Department Circular No. 230, section 10.31, prohibits an attorney, CPA, or enrolled agent, any of whom is an income tax return preparer, from endorsing or otherwise negotiating a tax refund check that is not issued to him or her.
Original notices and other written communications will be sent to you and a copy to the first representative listed. If you check:
Box (a). The original will be sent to you and copies to the first two listed representatives.
Box (b). The original will be sent to you. No copies will be sent to any representatives.
If there is any existing power(s) of attorney that you do not want to revoke, check the box on this line and attach a copy of the power(s) of attorney. The filing of a Form 2848 will not revoke any Form 8821 that is in effect.
The representative(s) you name must sign and date this declaration and enter the designation (i.e., items a-h) under which he or she is authorized to practice before the IRS. In addition, the representative(s) must list the following in the Jurisdiction/Identification column:
|a||AttorneyEnter the two-letter abbreviation for the state (e.g., NY for New York) in which admitted to practice.|
|b||Certified Public AccountantEnter the two-letter abbreviation for the state (e.g., CA for California) in which licensed to practice.|
|c||Enrolled AgentEnter the enrollment card number issued by the Office of Professional Responsibility.|