Instructions For Form 2848 - Power Of Attorney And Declaration Of Representative (Page 2 of 6) in pdf

Authorizing someone to represent you does not relieve you

For more information about the IRS Annual Filing Season

of your tax obligations.

Program, go to

IRS.gov/Tax-Professionals/Annual-Filing-Season-

Program. Also see Pub. 947, Practice Before the IRS and Power of

CAUTION

Attorney.

Where To File

Revocation of Power of Attorney/

If you check the box on line 4, mail or fax Form 2848 to the IRS

Withdrawal of Representative

office handling the specific matter.

Otherwise, mail or fax Form 2848 directly to the IRS address

Revocation by taxpayer. If you want to revoke a previously

according to the

Where To File

Chart.

executed power of attorney and do not want to name a new

representative, you must write “REVOKE” across the top of the first

Authority Granted

page with a current signature and date below this annotation. Then,

you must mail or fax a copy of the power of attorney with the

Except as specified below or in other IRS guidance, this power of

revocation annotation to the IRS, using the

Where To File

Chart, or if

attorney authorizes the listed representative(s) to request and

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

inspect confidential tax information and to perform all acts (that is,

handling the matter.

sign agreements, consents, waivers or other documents) that you

can perform with respect to matters described in the power of

If you do not have a copy of the power of attorney you want to

attorney. Representatives are not authorized to endorse or

revoke, you must send the IRS a statement of revocation that

otherwise negotiate any check (including directing or accepting

indicates the authority of the power of attorney is revoked, lists the

payment by any means, electronic or otherwise, into an account

matters and years/periods, and lists the name and address of each

owned or controlled by the representative or any firm or other entity

recognized representative whose authority is revoked. You must

with whom the representative is associated) issued by the

sign and date this statement. If you are completely revoking

government in respect of a federal tax liability. Additionally, unless

authority, write "remove all years/periods" instead of listing the

specifically provided in the power of attorney, this authorization does

specific matters and years/periods.

not include the power to substitute or add another representative,

Withdrawal by representative. If your representative wants to

the power to sign certain returns, or the power to execute a request

withdraw from representation, he or she must write “WITHDRAW”

for disclosure of tax returns or return information to a third party. See

across the top of the first page of the power of attorney with a current

Line 5a. Additional Acts

Authorized, later, for more information

signature and date below the annotation. Then, he or she must

regarding specific authorities.

provide a copy of the power of attorney with the withdrawal

annotation to the IRS in the same manner described in

Revocation

Note. The power to sign tax returns may only be granted in limited

by taxpayer

above.

situations. See

Line 5a. Additional Acts

Authorized, later, for more

information.

If your representative does not have a copy of the power of

attorney he or she wants to withdraw, he or she must send the IRS a

Special Rules and Requirements for Unenrolled

statement of withdrawal that indicates the authority of the power of

Return Preparers

attorney is withdrawn, lists the matters and years/periods, and lists

the name, TIN, and address (if known) of the taxpayer. The

An unenrolled return preparer is an individual other than an attorney,

representative must sign and date this statement.

CPA, enrolled agent, enrolled retirement plan agent, or enrolled

Substitute Form 2848

actuary who prepares and signs a taxpayer's return as the paid

preparer, or who prepares a return but is not required (by the

The IRS will accept a power of attorney other than Form 2848

instructions to the return or regulations) to sign the return.

provided the document satisfies the requirements for a power of

Limited representation rights. Unenrolled return preparers may

attorney. See Pub. 216, Conference and Practice Requirements,

only represent taxpayers before revenue agents, customer service

section 601.503(a). These alternative powers of attorney cannot,

representatives, or similar officers and employees of the Internal

however, be recorded on the CAF unless you attach a completed

Revenue Service (including the Taxpayer Advocate Service) during

Form 2848. See

Line 4. Specific Use Not Recorded on

CAF, later,

an examination of the taxable period covered by the tax return they

for more information. You are not required to sign Form 2848 when

prepared and signed (or prepared if there is no signature space on

you attach it to an alternative power of attorney that you have

the form). Unenrolled return preparers cannot represent taxpayers,

signed, but your representative must sign the form in Part II,

regardless of the circumstances requiring representation, before

Declaration of Representative. See Pub. 216, Conference and

appeals officers, revenue officers, attorneys from the Office of Chief

Practice Requirements, section 601.503(b)(2).

Counsel, or similar officers or employees of the Internal Revenue

For more information, see Non-IRS powers of attorney under

Service or the Department of Treasury. Unenrolled return preparers

When Is a Power of Attorney Required? in Pub. 947.

cannot execute closing agreements, extend the statutory period for

Representative Address Change

tax assessments or collection of tax, execute waivers, execute

claims for refund, or sign any document on behalf of a taxpayer.

If the representative's address has changed, the IRS does not

Representation requirements. Unenrolled return preparers must

require a new Form 2848. The representative can send a written

possess a valid and active Preparer Tax Identification Number

notification that includes the new information and the

(PTIN) to represent a taxpayer before the IRS, and must have been

representative's signature to the location where you filed the Form

eligible to sign the return or claim for refund under examination.

2848.

For returns prepared and signed after December 31, 2015, the

Additional Information

unenrolled return preparer must also possess (1) a valid Annual

Filing Season Program Record of Completion for the calendar year

For additional information concerning practice before the IRS, see:

in which the tax return or claim for refund was prepared and signed;

Treasury Department Circular No. 230, Regulations Governing

and (2) a valid Annual Filing Season Program Record of Completion

Practice before the Internal Revenue Service (Circular 230), and

for the year or years in which the representation occurs. (An Annual

Pub. 216, Conference and Practice Requirements.

Filing Season Program Record of Completion is not required for

For general information about taxpayer rights, see Pub. 1, Your

returns prepared and signed before January 1, 2016).

Rights as a Taxpayer, or visit IRS.gov/TBOR.

If an unenrolled return preparer does not meet all of the

Low Income Taxpayer Clinics (LITC) assist low income

representation requirements, you may authorize the unenrolled

individuals who qualify and have a tax dispute with the IRS. For a list

return preparer to inspect and/or request your tax information by

of clinics, see Publication 4134, Low Income Taxpayer Clinic List.

filing a Form 8821. Filing a Form 8821 will not authorize the

For more information and guidelines, visit

unenrolled return preparer to represent you.

TaxpayerAdvocate.IRS.gov/LITC.

-2-

Instructions for Form 2848 (Rev. 1-2018)

Instructions For Form 2848 - Power Of Attorney And Declaration Of Representative Page 2

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