Publication 947 - Practice Before The Irs And Power Of Attorney (Page 9 of 19) in pdf

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Claims filed on Form 843, Claim for Refund and

representative must file the following items with the IRS

office(s) where the power of attorney was filed.

Request for Abatement.

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Corporate dissolutions.

1. A written notice of substitution or delegation signed

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by the recognized representative.

Requests for change of accounting method.

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2. A written declaration of representative made by the

Requests for change of accounting period.

new representative.

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Applications for recognition of exemption under sec-

3. A copy of the power of attorney that specifically au-

tions 501(c)(3), 501(a), or 521 (Forms 1023, 1034,

thorizes the substitution or delegation.

or 1028).

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Request for a determination of the qualified status of

an employee benefit plan (Forms 5300, 5307, or

Retention/Revocation of Prior Power(s) of

5310).

Attorney

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Application for Award for Original Information under

A newly filed power of attorney concerning the same mat-

section 7623.

ter will revoke a previously filed power of attorney. How-

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Voluntary submissions under the Employee Plans

ever, the new power of attorney will not revoke the prior

Compliance Resolution System (EPCRS).

power of attorney if it specifically states it does not revoke

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such prior power of attorney and either of the following are

Freedom of Information Act requests.

attached to the new power of attorney.

If the tax matter described on line 3 of Form 2848 concerns

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A copy of the unrevoked prior power of attorney, or

one of these matters specifically, check the box on line 4. If

this box is checked, the representative should mail or fax

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A statement signed by the taxpayer listing the name

the power of attorney to the IRS office handling the matter.

and address of each representative authorized

Otherwise, the representative should bring a copy of the

under the prior unrevoked power of attorney.

power of attorney to each meeting with the IRS.

Where To File a Power of Attorney

Note. The filing of Form 2848 will not revoke any

Form 8821 that is in effect.

Generally, you can mail or fax a paper Form 2848 directly

to the IRS. To determine where you should file Form 2848,

Revocation of Power of Attorney/Withdrawal

see Where To File in the instructions for Form 2848.

of Representative

If Form 2848 is for a specific use, mail or fax it to the

office handling that matter. For more information on spe-

If you want to revoke an existing power of attorney and do

cific use, see the Instructions for Form 2848, line 4.

not want to name a new representative, or if a representa-

FAX copies. The IRS will accept a copy of a power of

tive wants to withdraw from representation, mail or fax a

attorney that is submitted by facsimile transmission (fax). If

copy of the previously executed power of attorney to the

you choose to file a power of attorney by fax, be sure the

IRS, or if the power of attorney is for a specific matter, to

appropriate IRS office is equipped to accept this type of

the IRS office handling the matter. If the taxpayer is revok-

transmission.

ing the power of attorney, the taxpayer must write “RE-

VOKE” across the top of the first page with a current

Your representative may be able to file Form

signature and date below this annotation. If the represen-

2848 electronically via the IRS website. For more

TIP

tative is withdrawing from the representation, the repre-

information, your representative can go to

www.

sentative must write “WITHDRAW” across the top of the

irs.gov

and under the Tax Professionals tab, click on

first page with a current signature and date below this

e-services–Online Tools for Tax Professionals. If you

annotation. If you do not have a copy of the power of

complete Form 2848 for electronic signature authorization,

attorney you want to revoke or withdraw, send a statement

do not file Form 2848 with the IRS. Instead, give it to your

to the IRS. The statement of revocation or withdrawal must

representative, who will retain the document.

indicate that the authority of the power of attorney is re-

Updating a power of attorney. Submit any update or

voked or withdrawn, list the matters and periods, and must

modification to an existing power of attorney in writing.

be signed and dated by the taxpayer or representative as

Your signature (or the signature of the individual(s) author-

applicable. If the taxpayer is revoking, list the name and

ized to sign on your behalf) is required. Do this by sending

address of each recognized representative whose author-

the updated Form 2848 or non-IRS power of attorney to

ity is revoked. When the taxpayer is completely revoking

the IRS office(s) where you previously sent the original(s),

authority, the form should state “remove all years/periods”

including the center where the related return was, or will be

instead of listing the specific tax matter, years, or periods.

filed.

If the representative is withdrawing, list the name, TIN, and

A recognized representative may substitute or delegate

address (if known) of the taxpayer.

authority if you specifically authorize your representative to

To revoke a specific use power of attorney, send the

substitute or delegate representation in the original power

power of attorney or statement of revocation to the IRS

of attorney. To make a substitution or delegation, the

office handling your case, using the above instructions.

Publication 947 (May 2012)

Page 9

Publication 947 - Practice Before The Irs And Power Of Attorney Page 9

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