Power of Attorney Information

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If you want someone to represent you on a Federal tax matter, file Form 2848 (PDF), Power of Attorney and Declaration of Representative, with the IRS office where you want your representative to act for you. Your representative must be a person allowed to practice before the IRS. Your signature on Form 2848 authorizes the individual or individuals named to represent you before the IRS and to receive your tax information. If you want to authorize a person to receive your tax information but not to represent you before the IRS, refer to Disclosure Authorizations, Disclosure Authorizations.

Generally, when you appoint a representative on a Form 2848, that representative's authority will include, but will not be limited to: extending the time for assessing and collecting tax, signing a waiver agreeing to a tax assessment, and waiving restrictions on the assessment and collection of deficiencies of tax. The representative can also substitute another representative if you specifically permit this on the power of attorney. A representative can be authorized to sign an income tax return for you, but only in limited circumstances, and only if you specifically permit this on the power of attorney. If you want to limit what the representative can do on your behalf, you will have to indicate those limitations on line 5 of Form 2848 (PDF). The authority granted to an unenrolled preparer is more limited than that just described. Special rules of limited practice applicable to unenrolled preparers are described in the Instructions for Form 2848 (PDF), and in Publication 470 (PDF), Limited Practice Without Enrollment.

When completing the Form 2848, you must show the name, taxpayer identification number (TIN), and address of the taxpayer, as well as the name and address of the representative(s), the type of tax, the tax form number and the year(s) and/or period(s) for which the power is granted. You can list returns for any number of specified years and/or periods that have already ended and returns for years and/or periods that will end no later than three years from the date the form is signed.

For example, you may list income tax, Form 1040 (PDF), for calendar year 2004 and employment tax, Form 941 (PDF), for the first and second quarters of 2005. A general reference to "all years", "all periods," or "all taxes" is not acceptable. Form 2848 will be returned to you for correction if you use such general references.

Form 2848 must be signed and dated by both husband and wife if a joint return is involved and the same individual will represent both husband and wife. If, however, a husband and wife who have filed a joint return wish to be represented by different individuals, each spouse must complete his or her own Form 2848 (PDF).

For additional information, see the Instructions for Form 1040A, Schedule 2 (PDF) Form 2848 (PDF) and Publication 947, Practice Before the IRS and Power of Attorney.

Source: IRS.gov

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