Publication 947 - Practice Before The Irs And Power Of Attorney (Page 8 of 19) in pdf

1. I am not currently under suspension or disbarment

verify the authority of your representative by accessing the

from practice before the Internal Revenue Service or

CAF. It also enables the IRS to automatically send copies

other practice of my profession by any other author-

of notices and other IRS communications to your represen-

ity,

tative if you specify that your representative should receive

those communications.

2. I am aware of the regulations contained in Circular

You can have your non-IRS power of attorney entered

230,

on the CAF system by attaching it to a completed Form

3. I am authorized to represent the taxpayer(s) identi-

2848 and submitting it to the IRS. Your signature is not

fied in the power of attorney, and

required; however, your attorney-in-fact must sign the

4. I am an individual described in 26 CFR 601.502(b).

Declaration of Representative (see Part II of Form 2848).

Required information missing. The IRS will not ac-

Preparation of Form — Helpful Hints

cept your non-IRS power of attorney if it does not contain

all the information listed above. You can sign and submit a

The preparation of Form 2848 is illustrated by an example,

completed Form 2848 or a new non-IRS power of attorney

later under How Do I Fill Out Form 2848. However, the

that contains all the information. If you cannot sign an

following will also assist you in preparing the form.

acceptable replacement document, your attorney-in-fact

may be able to perfect (make acceptable to the IRS) your

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

non-IRS power of attorney by using the procedure de-

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

scribed next.

Line 1—Taxpayer information. If a joint return is in-

Procedure for perfecting a non-IRS power of attor-

volved, the husband and wife each file a separate Form

ney. Under the following conditions, the attorney-in-fact

2848 if they both want to be represented. If only one

named in your non-IRS power of attorney can sign a Form

spouse wants to be represented in the matter, that spouse

2848 on your behalf.

files a Form 2848.

1. The original non-IRS power of attorney grants au-

Line 2—Representative(s). Only individuals may be

thority to handle federal tax matters (for example,

named as representatives. If your representative has not

general authority to perform any acts).

been assigned a CAF number, enter “None” on that line

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

and the IRS will issue one to your representative. If the

under penalty of perjury) to the Form 2848 stating

representative’s address or phone number has changed

that the original non-IRS power of attorney is valid

since the CAF number was issued, you should check the

under the laws of the governing jurisdiction.

appropriate box. Enter your representative’s fax number if

available.

If you want to name more than three representatives,

Example. John Elm, a taxpayer, signs a non-IRS dura-

attach additional Form(s) 2848. The IRS can send copies

ble power of attorney that names his neighbor and CPA,

Ed Larch, as his attorney-in-fact. The power of attorney

of notices and communications to two of your representa-

grants Ed the authority to perform any and all acts on

tives. You must, however, check the boxes on line 2 of the

John’s behalf. However, it does not list specific tax-related

Form 2848 if you want the IRS to routinely send copies of

information such as types of tax or tax form numbers.

notices and communications to your representatives. If

Shortly after John signs the power of attorney, he is

you do not check the boxes, your representatives will not

declared incompetent. Later, a federal tax matter arises

routinely receive copies of notices and communications.

concerning a prior year return filed by John. Ed attempts to

Line 3—Tax matters. You may list any tax years or

represent John before the IRS but is rejected because the

periods that have already ended as of the date you sign the

durable power of attorney does not contain required infor-

power of attorney. However, you may include on a power

mation.

of attorney only future tax periods that end no later than 3

If Ed attaches a statement (signed under the penalty of

years after the date the power of attorney is received by the

perjury) that the durable power of attorney is valid under

IRS. The 3 future periods are determined starting after

the laws of the governing jurisdiction, he can sign a com-

December 31 of the year the power of attorney is received

pleted Form 2848 and submit it on John’s behalf. If Ed can

by the IRS. However, avoid general references such as “all

practice before the IRS (see Who Can Practice Before the

years” or “all taxes.” Any Form 2848 with general refer-

IRS, earlier), he can name himself as representative on

ences will be returned.

Form 2848. Otherwise, he must name another individual

who can practice before the IRS.

Line 4—Specific use not recorded on Centralized

Authorization File (CAF). Certain matters cannot be re-

Processing a non-IRS power of attorney. The IRS

corded on the CAF system. Examples of such matters

has a centralized computer database system called the

include, but are not limited to, the following.

CAF system. This system contains information on the

authority of taxpayer representatives. Generally, when you

•

Requests for a private letter ruling or technical ad-

submit a power of attorney document to the IRS, it is

vice.

processed for inclusion on the CAF system. Entry of your

•

Applications for an employer identification number

power of attorney on the CAF system enables IRS person-

(EIN).

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

Page 8

Publication 947 (May 2012)

Publication 947 - Practice Before The Irs And Power Of Attorney Page 8

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