Publication 947 - Practice Before The Irs And Power Of Attorney (Page 15 of 19) in pdf

Processing and Handling

box in the left column of line 2 of Form 2848. If the power of

attorney is processed on the CAF system, the IRS will

How the power of attorney is processed and handled

send your representative(s) a duplicate of all com-

depends on whether it is a complete or incomplete docu-

puter-generated correspondence that is sent to you. This

ment.

includes notices and letters produced either at the Martins-

burg Computing Center, or other IRS centers. The IRS

Incomplete document. If Form 2848 is incomplete, the

employee handling the case is responsible for ensuring

IRS will attempt to secure the missing information either by

that the original and any requested copies of each manu-

writing or telephoning you or your representative. For ex-

ally-generated correspondence are sent to you and your

ample, if your signature or signature date is missing, the

representative(s) in accordance with your authorization.

IRS will contact you. If information concerning your repre-

sentative is missing and information sufficient to make a

contact (such as an address and/or a telephone number) is

How To Get Tax Help

on the document, the IRS will try to contact your represen-

tative.

You can get help with unresolved tax issues, order free

In either case, the power of attorney is not considered

publications and forms, ask tax questions, and get informa-

valid until all required information is entered on the docu-

tion from the IRS in several ways. By selecting the method

ment. The individual(s) named as representative(s) will not

that is best for you, you will have quick and easy access to

be recognized to practice before the IRS, on your behalf,

tax help.

until the document is complete and accepted by the IRS.

Free help with your return. Free help in preparing your

Complete document. If the power of attorney is complete

return is available nationwide from IRS-certified volun-

and valid, the IRS will take action to recognize the repre-

teers. The Volunteer Income Tax Assistance (VITA) pro-

sentative. In most instances, this includes processing the

gram is designed to help low and moderate income

document on the CAF system. Recording the data on the

taxpayers and the Tax Counseling for the Elderly (TCE)

CAF system enables the IRS to direct copies of mailings to

program is designed to assist taxpayers age 60 and older

authorized representatives and to readily recognize the

with their tax returns. Most VITA and TCE sites offer free

scope of authority granted.

electronic filing and all volunteers will let you know about

credits and deductions you may be entitled to claim. To

Documents not processed on CAF. Specific-use

find the nearest VITA or TCE site, visit IRS.gov or call

powers of attorney are not processed on the CAF system

1-800-906-9887 or 1-800-829-1040.

(see Preparation of Form – Helpful Hints, earlier). For

As part of the TCE program, AARP offers the Tax-Aide

example, a power of attorney that is a one-time or spe-

counseling program. To find the nearest AARP Tax-Aide

cific-issue grant of authority is not processed on the CAF

site, call 1-888-227-7669 or visit AARP’s website at

system. These documents remain with the related case

files. In this situation, you should check the box on line 4 of

For more information on these programs, go to IRS.gov

Form 2848. In these situations, the representative should

and enter keyword “VITA” in the upper right-hand corner.

bring a copy of the power of attorney to each meeting with

the IRS.

Internet. You can access the IRS website at

IRS.gov 24 hours a day, 7 days a week to:

Dealing With the Representative

•

E-file your return. Find out about commercial tax

After a valid power of attorney is filed, the IRS will recog-

preparation and e-file services available free to eligi-

nize your representative. However, if it appears the repre-

ble taxpayers.

sentative is responsible for unreasonably delaying or

hindering the prompt disposition of an IRS matter by failing

•

Check the status of your refund. Go to IRS.gov and

to furnish, after repeated requests, nonprivileged informa-

click on Where’s My Refund. Wait at least 72 hours

tion, the IRS can contact you directly. For example, in most

after the IRS acknowledges receipt of your e-filed

instances in which a power of attorney is recognized, the

return, or 3 to 4 weeks after mailing a paper return. If

IRS will contact the representative to set up appointments

you filed Form 8379 with your return, wait 14 weeks

and to provide lists of required items. However, if the

(11 weeks if you filed electronically). Have your tax

representative is unavailable, does not respond to re-

return available so you can provide your social se-

peated requests, and does not provide required items

curity number, your filing status, and the exact whole

(other than items considered privileged), the IRS can by-

dollar amount of your refund.

pass your representative and contact you directly.

•

Download forms, including talking tax forms, instruc-

If a representative engages in conduct described above,

tions, and publications.

the matter can be referred to the Office of Professional

Responsibility for consideration of possible disciplinary

•

Order IRS products online.

action.

•

Research your tax questions online.

Notices and other correspondence. If you have a rec-

•

Search publications online by topic or keyword.

ognized representative, you and the representative will

•

routinely receive notices and other correspondence from

Use the online Internal Revenue Code, regulations,

the IRS (either the original or a copy) if you checked the

or other official guidance.

Publication 947 (May 2012)

Page 15

Publication 947 - Practice Before The Irs And Power Of Attorney Page 15

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