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matters (general authority to perform any acts, for

Preparation of Form - Helpful Hints

example), and

The preparation of Form 2848 is illustrated by an exam-

ple, later, under How To Fill Out Form 2848. However,

2) The attorney-in-fact attaches a statement (signed

the following will also assist you in preparing the form.

under penalty of perjury) to the Form 2848 stating

that the original non-IRS power of attorney is valid

under the laws of the governing jurisdiction.

Line-by-line hints. The following hints are summaries

of some of the line-by-line instructions for Form 2848.

The Form 2848 prepared by your attorney-in-fact should

Line 1–Taxpayer Information. If a joint return is in-

be signed in the following manner: ‘‘Jane Taxpayer (your

volved and you and your spouse have different ad-

name), by John Attorney (your attorney-in-fact’s name)

dresses, you must enter each address. If you and your

under authority of the attached power of attorney.’’

spouse choose different representatives, each of you

The individual named as representative in the Form

must file a Form 2848.

Line 2–Representative. Only individuals can re-

2848 can be the attorney-in-fact named in the original

present you. If your representative has not been as-

power of attorney or any other individual recognized to

signed a CAF number, enter ‘‘None’’ on that line and the

practice before the IRS.

IRS will issue one to him or her. If the representative’s

Example. John Elm, a taxpayer, signs a durable

address or phone number has changed since the CAF

power of attorney that names his neighbor, Ed Larch, as

number was issued, you should check the appropriate

his attorney-in-fact. The power of attorney grants Ed the

box.

authority to perform any and all acts on John’s behalf.

If you want to name more than three representatives,

However, it does not list specific tax-related information

you must attach a list of the additional representatives to

such as types of tax or tax form numbers.

the form. Normally, the IRS will send notices and other

Shortly after John signs the power of attorney, he is

written communications to you and a copy to the first

declared incompetent. Later, a federal tax matter arises

representative listed. However, you can choose other

concerning a prior year return filed by John. Ed attempts

options (see line 7 of Form 2848).

to represent John before the IRS, but is rejected be-

Line 3–Tax Matters. You can list any tax years or pe-

cause the durable power of attorney does not contain re-

riods that ended before the date the form is signed. You

quired information.

also may list future periods that end no later than 3 years

If Ed attaches a statement (signed under the penalty

from that date. However, avoid general references such

of perjury) that the durable power of attorney is valid

as ‘‘all years’’ or ‘‘all periods.’’

under the laws of the governing jurisdiction, he can sign

If the ‘‘type of tax,’’ ‘‘form number,’’ or ‘‘years’’ col-

a completed Form 2848 and submit it on John’s behalf.

umn does not apply to your particular tax matter, you

If Ed can practice before the IRS (see Who Can Practice

should enter ‘‘not applicable’’ in that column and, in-

Before the IRS, earlier), he can name himself as repre-

stead, describe the matter.

sentative on Form 2848; otherwise, he must name an-

Line 4–Specific Uses Not Recorded on Central-

other individual who can practice before the IRS.

ized Authorization File (CAF). Certain matters cannot

Processing a non-IRS power of attorney. The IRS

be recorded onto the CAF system. Examples of such

has a centralized computer database called the Central-

matters include:

ized Authorization File (CAF) that contains information

1) Civil penalty issues,

on the authority of taxpayer representatives. Generally,

2) 100% penalties,

when you submit a power of attorney document to the

IRS, it is processed for inclusion in the CAF. Entry of

3) Request for a private letter ruling,

your power of attorney into the CAF enables IRS person-

4) Application for an employer identification number,

nel, who do not have a copy of your power of attorney, to

verify the authority of your representative by accessing

5) Claims filed on Form 843, Claim for Refund and Re-

the central computer file. It also enables the IRS to auto-

quest for Abatement,

matically send copies of notices and other IRS commu-

6) Corporate dissolutions,

nications to your representative.

7) Request for change of accounting method, and

You can have your non-IRS power of attorney en-

tered into the CAF by attaching it to a completed ‘‘trans-

8) Request for change of accounting period.

mittal’’ Form 2848 and submitting it to the IRS. You do

not have to sign the transmittal Form 2848, but, in the

If the tax matter described on Line 3 concerns one of

space provided for your signature, you should enter the

these matters, check the box on this line. If this line is

words ‘‘For Transmittal Purposes Only.’’ Also, your at-

checked, your representative, to be recognized, should

torney-in-fact must sign the Declaration of Representa-

bring a copy of the power of attorney to each IRS office

tive (see Part II of Form 2848).

where the matter will be discussed.

Page 7

Form 8821/2848 - Tax Information Authorization - Power Of Attorney And Declaration Of Representative Page 7

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