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Endorsing or cashing your refund check. If you want

your tax liability only for the period covered by a return

your representative to receive a refund check on your

prepared by the preparer.

behalf, you must specifically authorize this in your power

of attorney as discussed in item 5 above. However, if

Non-IRS powers of attorney. If you want to use a

your representative is an income tax return preparer, he

power of attorney document other than Form 2848, it

or she cannot be authorized to endorse or otherwise

must contain the following information:

cash your check related to income taxes. If you want

Your name and mailing address,

someone else to endorse or cash that check, follow the

Your social security number and/or employer identifi-

rules in Treasury Department Circular No. 21.

cation number,

Your employee plan number, if applicable,

Limitation on substitution or delegation. The ap-

The name and mailing address of your representative,

pointed representative can substitute a representative

or delegate authority to a new representative only if the

The types of tax involved,

act is specifically authorized under the power of

The federal tax form number,

attorney.

The specific year(s) or period(s) involved,

A power of attorney is generally terminated if you

For estate tax matters, the decedent’s date of death,

become incapacitated or incompetent.

A clear expression of your intention concerning the

The power of attorney can continue, however, in the

scope of authority granted to your representative, and

case of your incapacity or incompetency if you authorize

Your signature and date.

this on the Form 2848, or if your non-IRS durable power

of attorney meets all the requirements for acceptance by

You also must attach to the non-IRS power of attorney a

the IRS. See Non-IRS Powers of Attorney, later.

signed and dated statement made by your representa-

tive. This statement, which is referred to as the ‘‘Decla-

When a Power of Attorney Is

ration of Representative,’’ is contained in Part II of Form

2848. The statement should read:

Required

1) I am not currently under suspension or disbarment

Submit a power of attorney when you want to authorize

from practice before the Internal Revenue Service

an individual to represent you before the IRS, whether or

or other practice of my profession by any other

not the representative performs any of the other acts

authority,

cited above under What is a Power of Attorney.

2) I am aware of the regulations contained in Treasury

A power of attorney is most often required when you

Department Circular No. 230 (31 C.F.R., Part 10)

want to authorize another individual to perform at least

concerning the practice of attorneys, certified public

one of the following acts on your behalf:

accountants, enrolled agents, enrolled actuaries,

1) Represent you at a conference with the IRS.

and others;

2) File a written response to the IRS.

3) I am authorized to represent the taxpayer(s) identi-

3) Sign a consent or extension.

fied in the power of attorney; and

4) I am authorized to practice before the Internal Rev-

enue Service as an individual described in 26 CFR

Form Required

601.502(a) in my capacity as

(attor-

Use Form 2848, Power of Attorney and Declaration of

ney, certified public accountant, enrolled agent,

Representative, to appoint a representative to act on

etc.).

your behalf before the IRS. You can file this form only if

If your non-IRS power of attorney does not contain

you want to name a person(s) to represent you and that

all the required information discussed above, you

person is a person recognized to practice before the

may want to sign and submit a Form 2848 or a new non-

IRS. Persons recognized to practice before the IRS are

IRS power of attorney that contains the necessary infor-

listed under Part II, Declaration of Representative, of

mation. Or, if you cannot sign an acceptable replace-

Form 2848. Your representative must complete that part

ment document, your attorney-in-fact may be able to

of the form.

perfect (make acceptable to the IRS) your non-IRS

power of attorney by using the following procedure.

Unenrolled return preparers. Use Form 2848 to ap-

Procedure for perfecting a non-IRS power of at-

p oi n t a n u ne n r ol le d r et ur n pr epa r e r as y o ur

torney. Under this procedure, the attorney-in-fact

representative.

named in your non-IRS power of attorney can sign a

The authority of the preparer is limited as described in

Form 2848 on your behalf under the following

Revenue Procedure 81-38 (Publication 470). The

conditions:

preparer can represent you only before revenue agents

and examining officers of the examination division of the

1) The original non-IRS power of attorney grants au-

IRS. Also, the preparer can represent you concerning

thority to the attorney-in-fact to handle federal tax

Page 6

Form 8821/2848 - Tax Information Authorization - Power Of Attorney And Declaration Of Representative Page 6

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