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Common Reasons for Power of Attorney (POA) Rejection
- Missing Representative and/or Taxpayer signatures or signature dates. (Page 4 of Form 2848 Instructions gives requirement for the signature and date.)
- Line 3. Matters - Non- specific identification of tax periods (tax matters), i.e. generalizations. Example: All Years, All future periods
Page 3 of Instructions outlines several acceptable entries for the matters field.
Example: 2009 through 2011 or 2009 - 2011 or 2009, 2010, 2011
- If the Box on Line 6, Retention/Revocation of Prior Power(s) of Attorney, is checked and no copy of the power of attorney is attached to identify the representative that is being retained.
- Missing designation and/or jurisdiction state
- Missing bar license, certification, registration or enrollment number
- Title of business taxpayer signing the POA not indicated.
- Missing taxpayer signature and/or date. (Page 5 of Form 8821 Instructions give requirement for the signature and date.)
- Non- specific identification of tax periods (tax matters), generalizations.
Example: All Years, All future periods
- Incorrect EIN/SSN for taxpayer or business.
- No representative signature and/or date.
Page Last Reviewed or Updated: 08-Apr-2014