What Is Form 2848: Power of Attorney and Declaration of Representative?

IRS Form 2848, titled “Power of Attorney and Declaration of Representative,” is a form used for tax-related purposes in the United States. It allows an individual or entity to designate a representative, typically an attorney, CPA, or another tax professional, to act on their behalf before the Internal Revenue Service (IRS).

Here are the main purposes of IRS Form 2848:

  • Authorization: By completing Form 2848, a taxpayer authorizes their chosen representative to perform various actions on their behalf, including accessing their tax records, representing them in IRS proceedings, and signing documents.
  • Limited Scope: The taxpayer can specify the specific tax matters and years for which they are granting the representative authority. This allows for a limited and focused scope of representation.
  • Revocation: The taxpayer can also use Form 2848 to revoke the authority granted to a representative at any time by submitting a new form with a revocation statement.
  • Notification: Once the form is processed by the IRS, they will communicate with the authorized representative regarding the specified tax matters.

It’s essential to understand that Form 2848 is not a power of attorney in the traditional legal sense, but it grants specific tax-related powers to the designated representative. It is a crucial tool for individuals and entities who want to engage a professional to handle their tax matters with the IRS. Both the taxpayer and the authorized representative must sign the form. The completed Form 2848 should be submitted to the IRS according to the instructions provided in the form’s accompanying guidance.

Who Can File Form 2848: Power of Attorney and Declaration of Representative?

Form 2848, the “Power of Attorney and Declaration of Representative,” is typically filed by taxpayers who want to designate a representative to act on their behalf in matters related to the Internal Revenue Service (IRS). Here’s a list of the primary parties who can file Form 2848:

  • Individual Taxpayers: Individuals can use Form 2848 to authorize a representative to handle their tax matters with the IRS. This includes matters related to income taxes, estate taxes, gift taxes, and other personal tax issues.
  • Business Entities: Business entities, such as corporations, partnerships, LLCs, and sole proprietorships, can also use Form 2848 to appoint a representative for tax matters pertaining to the business. This may include matters like corporate income tax, payroll taxes, and other business-related tax concerns.
  • Fiduciaries: Executors, administrators, trustees, or other fiduciaries responsible for handling the tax affairs of an estate or trust can file Form 2848 to designate a representative to assist with estate or trust tax issues.
  • Tax Professionals: Tax professionals, including attorneys, certified public accountants (CPAs), enrolled agents, and other authorized tax practitioners, can be appointed as representatives by taxpayers to handle their tax matters. Tax professionals often use this form to formally establish their authority to represent clients before the IRS.
  • Non-Professionals: In some cases, a non-professional, such as a family member, friend, or other trusted individual, can be designated as a representative using Form 2848. However, it’s important to understand that the representative should have a clear understanding of tax matters and IRS procedures.

The key to using Form 2848 is to ensure that the authorized representative has the legal authority to act on behalf of the taxpayer or entity for the specified tax matters. The form includes specific sections where both the taxpayer and the representative must provide their information and signatures, and the form should be submitted to the IRS according to the provided instructions.

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