Posted by Fletcher Accounting and Tax Service Inc.

The Role of Form 2848 In The World of Taxes

The Role of Form 2848 In The World of Taxes

Form 248 is used to designate a tax professional to represent a client before IRS agents and is titled “Power of Attorney and Declaration of Representative.” This document is filed for the purpose of allowing you to name a qualified representative to represent you in dealing with matters involving the IRS. It also contains the specifications of the representative’s authority limit. The declaration of representative shows that even though you allow a third-party to appear on your behalf, that individual cannot make any decisions or perform any actions.

Who can represent a client?

A client can be represented by any credentialed tax professional such as attorneys, CPAs and enrolled agents before any IRS department. Un-enrolled tax preparers, on the other hand, can only represent clients in front of auditors and customer service representatives as well as when discussing tax returns they themselves have filled out.

The client’s previous tax returns and other client’s documents that the IRS has on file will also be accessed by the designated tax professional.

Completing the Form 2848

There are two pages and two parts in the form. The first part has seven sections which are the following:

Section 1: Taxpayer Information

This section will collect your information used to identify you. You will be asked to provide your name, mailing address, Social Security or tax identification number and telephone number.

Section 2: Representatives

You will need to identify the people (person) you allow to deal with the IRS on your behalf, in this section. You must fill in their names, addresses, telephone and fax numbers. Make sure to include a CAF number and/or a PTIN if the IRS assigned one to any of your representatives.

Section 3: Acts Authorized

This section will contain the specific issue (s) for which your representative is allowed to work on your behalf. Make sure you state:

  • The nature of the issue(s), including payment of overdue taxes or an audit
  • The type(s) of forms the issue involves 
  • The specific periods of time for which you authorize the representative(s) with

If you wish to extend the authorization but the period of time you list on the form has expired, you will have to submit another one. Avoid saying  'all tax forms' or 'all years' in this section as it will invalidate the form.

Section 4: CAF

Although the IRS usually records powers of attorney in its Centralized Authorization File (CAF) system, certain specific uses of power of attorney do not require the IRS to create an entry in the CAF. Ask your representative if you’re not sure whether to check this box.

Section 5: Authorized Acts

This section will show the detailed acts you allow your representative(s) to perform and those they cannot:

Section 5a, 'Additional acts authorized,' Gives authority to the representative to perform acts such as disclosing information to third parties.

Section 5b, 'Specific acts not authorized,' Shows acts your representative will not  be allowed to perform

Section 6: Retention/Revocation of Prior POA

Tax form

Anny previously filed forms with regards to the same issues and time periods included on the new form is automatically revoked by Filing Form 2848. 

Section 7: Signature

You need to sign and date the form. Your spouse is required to fill out and sign his or her own form if your Form 2848 relates to a jointly filed tax.

Representatives' Signatures

The form must show the representative (s) signature and date as well as designate their professional status or relationship to you. If applicable, professionals must provide their license numbers and list the states in which they are authorized to practice.

How to Fill Out Your Form

You will need to mail or fax it to the correct location once the form is completely filled and has been signed by you and your representative (s).

  • Use the address or fax number from the list on the second page of the form instructions unless you checked the box in Section 4.
  • Use the address or fax number related to the non-CAF matter about which you're inquiring if you checked the box in Section 4.

If you have any questions about filling out the form and where to send it, consult your representative.

Fletcher Accounting and Tax Service Inc.
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