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Where To File a Power of Attorney

revoked. Sign and date the letter, and send it to each of-

fice of the IRS where you originally filed the non-IRS

File the power of attorney with each IRS office with

power of attorney.

which you deal. If the power of attorney is filed for a mat-

Automatic revocation of power of attorney (or

ter currently pending before an office of the IRS, such as

tax information authorization). Unless you specify

an examination, file the power of attorney with that of-

otherwise on the form (line 8, Part I), a newly filed power

fice. Otherwise, file it with the service center where the

of attorney will revoke a previously filed power of attor-

related return was, or will be, filed. Refer to the instruc-

ney, but not a previously filed tax information

tions for the related tax return for the service center

authorization.

addresses.

Similarly, a newly filed tax information authorization

Facsimile copies. The IRS will accept a copy of a

will revoke a previously filed tax information authoriza-

power of attorney that is submitted by facsimile trans-

tion concerning the same tax matter, but will not revoke

mission (FAX). If you choose to file a power of attorney

a power of attorney concerning that matter.

by FAX, be sure the appropriate IRS office is equipped to

accept this type of transmission.

When a Power of Attorney Is Not

Powers of attorney may be filed directly with the CAF

units at the service center where you filed, or will file your

Required

tax return(s) shown on the power of attorney form. The

The following situations do not require a power of

FAX telephone numbers of the CAF units are as follows:

attorney.

SERVICE CENTER

VOICE

FAX

Providing information to the IRS. A power of attorney

Austin

512-460-2321

512-460-2236

is not required when a person is merely furnishing infor-

Andover

508-474-9838

508-474-5303

mation at the request of the IRS.

Brookhaven

516-654-6857

516-654-6583

Atlanta

404-455-2850

404-454-1738

Disclosure of tax return information. You are not re-

Cincinnati

606-292-5768

606-292-5185

quired to file a power of attorney to authorize the IRS to

Fresno

209-443-7868

209-443-7870

disclose information concerning your tax account(s) to

Odgen

801-620-7088

801-620-6671

an individual (whether or not the individual is authorized

Memphis

901-365-5488

901-365-5011

to practice before the IRS) or other party (such as a cor-

Philadelphia

215-516-4779

215-516-5994

poration, a partnership, or an association). For this pur-

Kansas City*

816-926-5451

816-926-5665

pose, you can use Form 8821, Tax Information Authori-

zation. Form 8821 is strictly a disclosure

* This CAF unit is available weekdays after 4:00 p.m.

authorization form and cannot be used to name an

central standard time.

individual to represent you before the IRS. If you want

to name a representative, you should use Form 2848.

Updating power of attorney. To update Form 2848,

The following example illustrates Form 8821. The fil-

tell the Service when any information on the form

led-in form follows the example.

changes. Do this by writing a letter to the IRS office(s)

Example. John Oak wants his associate, Jane Birch,

where you filed the power of attorney, or file a new

to be informed about his personal tax accounts. To have

power of attorney.

this information disclosed to Jane, John fills out Form

8821. Since this is only a disclosure form, it will not give

Revoking a power of attorney. You can revoke a

Jane any power to represent John before the IRS.

power of attorney by filing a revocation statement. You

When you file a Form 8821 with the IRS, it also is

can do this by sending a revocation copy of Form 2848

processed for entry into the Centralized Authorization

to each office of the IRS where you originally filed the

File (CAF). Entry into the file enables the IRS to automat-

form. You should also send a copy to the service center

ically send copies of notices and other IRS communica-

where you filed the return for the matter covered by the

tions to the person (individual or other entity) designated

power of attorney.

on the form.

Revocation copy. A revocation copy is a copy of the

original Form 2848 that you revise as follows:

A Tax Matters Partner or Person (TMP) is authorized

1) Write the word ‘‘REVOKE’’ at the top center of page

by law (see sections 6231(a)(7) and 6244 of the Internal

1; and

Revenue Code) to perform various acts on behalf of a

partnership or Subchapter S Corporation. This may in-

2) Sign and date it at the bottom of page 2 following

clude the power to delegate authority to represent the

the Declaration of Representative section.

TMP, and to sign documents in that capacity. But certain

Revoking a non-IRS power of attorney. If you want

acts performed by the TMP cannot be delegated. Sec-

to revoke a power of attorney for which a Form 2848 was

tions 6221 through 6245 and the related Regulations

not filed, write a letter requesting the revocation and at-

discuss ‘‘partnership level’’ and ‘‘corporate level’’ tax

tach a copy of the power of attorney that you want to be

proceedings and the responsibilities of the TMP.

Page 8

Form 8821/2848 - Tax Information Authorization - Power Of Attorney And Declaration Of Representative Page 8

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