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Fiduciary. A fiduciary (trustee, executor, administrator,

notices and communications sent to them, and the cop-

or receiver) stands in the position of the taxpayer and, in

ies sent to Mr. Smith.

effect, is recognized as the taxpayer. He or she is not

considered a representative of the taxpayer. Therefore,

Line 8–Retention/Revocation of Prior Powers of At-

a power of attorney is not required. However, a fiduciary

torney. Since Stan and Mary are filing their first power

should file Form 56, Notice Concerning Fiduciary Rela-

of attorney, they make no entry on this line. However, if

tionship, to notify the IRS of the fiduciary relationship.

they had filed prior powers of attorney, the filing of this

current power would automatically revoke any earlier

How To Fill Out Form 2848

ones for the same tax matter(s). Therefore, to retain an

earlier power of attorney, they would need to check the

The following example illustrates how to complete Form

box on line 8 and attach a copy of the prior power of at-

2848. The filled-in form follows the example.

torney that they want to maintain.

Example. Stan and Mary Doe have been notified that

If Stan and Mary decide after, say, 2 months that they

their joint tax return (Form 1040) for 1995 is being ex-

can handle the examination on their own, they can re-

amined. They have decided to appoint Jim Smith, an en-

voke the power of attorney. (See Revoking a power of

rolled agent, to represent them in this matter and any fu-

attorney, earlier for the special rules.)

ture matters concerning the return. Jim, who has

prepared returns at the same location for years, already

has a Centralized Authorization File (CAF) number as-

Line 9–Signature of Taxpayer(s). Both Stan and Mary

signed to him. Stan and Mary do not want Jim to sign any

must sign and date the form. If they do not, the IRS can-

agreements to pay additional taxes or to receive any re-

not accept it.

fund checks. They want all notices and written commu-

nications to be sent to Jim. This is the first time Stan and

Part II–Declaration of Representative. Jim Smith

Mary have given power of attorney to anyone. They

must complete this part of Form 2848. If he does not

should complete one Form 2848 as follows:

sign this part, IRS cannot accept the form.

Line 1–Taxpayer Information. They enter their names,

What Happens to the Power of

street address, and social security numbers in the

spaces provided.

Attorney When Filed

A power of attorney will be recognized after it is re-

Line 2–Representatives. They enter the name and cur-

ceived, reviewed, and determined by the IRS to contain

rent address of their chosen representative, Jim Smith.

the required information. However, until a power of attor-

They also enter Mr. Smith’s CAF number, his telephone

ney is entered into the Centralized Authorization File

number, and his FAX number. Since Mr. Smith’s ad-

(CAF) system, IRS personnel other than the individual to

dress and telephone number have not changed since

whom the form is submitted may be unaware of the au-

the IRS issued his CAF number, Stan and Mary do not

thority of the person you have named to represent you.

check either box in the second column.

Therefore, during this interim, other IRS personnel who

do not have access to a copy of your power of attorney

Line 3–Tax Matters. They enter ‘‘income’’ for the type

may request that you or your representative submit an

of tax, ‘‘1040’’ for the form number, and ‘‘1995’’ for the

additional copy.

tax year.

Line 4–Specific Uses Not Recorded on CAF. Stan

Processing and Handling

and Mary make no entry on this line because the use for

their power of attorney is recorded on CAF. See Prepa-

Incomplete documents. If the power of attorney docu-

ration of Form-Helpful Hints , earlier.

ment is incomplete, the IRS will attempt to secure the

missing information either by writing or telephoning you

Line 5–Acts Authorized. Because Stan and Mary want

or your representative. For example, if your signature or

to sign any agreement form that reflects changes to their

signature date is missing, the IRS will contact you. Also,

1995 income tax liability, they restrict the acts Mr. Smith

if information concerning your representative is missing

is authorized to perform by writing ‘‘taxpayers must sign

and information sufficient to make a contact (such as an

any agreement form’’ on Line 5. If they had chosen, they

address and/or a telephone number) is on the docu-

could have listed other restrictions here.

m ent, the IR S w i ll a ttem pt to contact your

representative.

Line 6–Receipt of Refund Checks. They make no en-

In either case, the power of attorney is not considered

try on Line 6 because they want any refund checks sent

valid until all required information is entered on the docu-

directly to them.

ment. The individual(s) named as representative(s) will

not be recognized to practice before the IRS until the

Line 7–Notices and Communications. Stan and Mary

document is complete and accepted by the IRS.

make no entry on Line 7 because they want the original

Page 9

Form 8821/2848 - Tax Information Authorization - Power Of Attorney And Declaration Of Representative Page 9

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