Publication 947 - Practice Before The Irs And Power Of Attorney (Page 7 of 19) in pdf

information on the limits regarding registered tax return

The power of attorney can continue, however, in the

preparers, see Circular 230 §10.3(f). For information on

case of your incapacity or incompetency if you authorize

the limits regarding unenrolled preparers, see Publication

this on line 5 “Other” of the Form 2848 and if your non-IRS

470.

durable power of attorney meets all the requirements for

acceptance by the IRS. See Non-IRS powers of attorney,

Acts performed. Any representative, other than a regis-

later.

tered tax return preparer or an unenrolled return preparer,

can usually perform the following acts.

When Is a Power of Attorney

Required?

1. Represent you before any office of the IRS.

2. Sign an offer or a waiver of restriction on assessment

Submit a power of attorney when you want to authorize an

or collection of a tax deficiency, or a waiver of notice

individual to represent you before the IRS, whether or not

of disallowance of claim for credit or refund.

the representative performs any of the other acts cited

earlier under What Is a Power of Attorney.

3. Sign a consent to extend the statutory time period for

assessment or collection of a tax.

A power of attorney is most often required when you

want to authorize another individual to perform at least one

4. Sign a closing agreement.

of the following acts on your behalf.

1. Represent you at a meeting with the IRS.

Signing your return. The representative named under a

power of attorney is not permitted to sign your income tax

2. Prepare and file a written response to the IRS.

return unless:

1. The signature is permitted under the Internal Reve-

Form Required

nue Code and the related regulations (see Regula-

tions section 1.6012-1(a)(5)).

Use Form 2848 to appoint a recognized representative to

2. You specifically authorize this in your power of attor-

act on your behalf before the IRS. Individuals recognized

ney.

to practice before the IRS are listed under Part II, Declara-

tion of Representative, of Form 2848. Your representative

For example, the regulation permits a representative to

must complete that part of the form.

sign your return if you are unable to sign the return due to:

•

Disease or injury.

Non-IRS powers of attorney. The IRS will accept a

•

Continuous absence from the United States (includ-

non-IRS power of attorney, but a completed Form 2848

ing Puerto Rico) for a period of at least 60 days prior

must be attached in order for the power of attorney to be

to the date required by law for filing the return.

entered on the Centralized Authorization File (CAF) sys-

tem. For more information, see Processing a non-IRS

•

Other good cause if specific permission is requested

power of attorney, later.

of and granted by the IRS.

If you want to use a power of attorney document other

When a return is signed by a representative, it must be

than Form 2848, it must contain the following information.

accompanied by a power of attorney (or copy) authorizing

•

the representative to sign the return. For more information,

Your name and mailing address.

see the Form 2848 instructions.

•

Your social security number and/or employer identifi-

cation number.

Limitation on substitution or delegation. A recognized

•

representative can substitute or delegate authority under

Your employee plan number, if applicable.

the power of attorney to another recognized representative

•

The name and mailing address of your representa-

only if the act is specifically authorized by you on the power

tive(s).

of attorney.

•

After a substitution has been made, only the newly

The types of tax involved.

recognized representative will be recognized as the tax-

•

The federal tax form number.

payer’s representative. If a delegation of power has been

•

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

made, both the original and the delegated representative

will be recognized by the IRS to represent you.

•

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

•

Disclosure of returns to a third party. Your representa-

A clear expression of your intention concerning the

tive cannot execute consents that will allow the IRS to

scope of authority granted to your representative(s).

disclose tax return or return information to a third party

•

Your signature and date.

unless you specifically delegate this authority to your rep-

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

resentative on line 5 of Form 2848.

signed and dated statement made by your representative.

Incapacity or incompetency. A power of attorney is gen-

This statement, which is referred to as the Declaration of

erally terminated if you become incapacitated or incompe-

Representative, is contained in Part II of Form 2848. The

tent.

statement should read:

Publication 947 (May 2012)

Page 7

Publication 947 - Practice Before The Irs And Power Of Attorney Page 7

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