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Common Reasons for Power of Attorney (POA) Rejection

Form 2848

  • Missing Representative and/or Taxpayer signatures or signature dates.  (Page 5 of Form 2848 Instructions gives requirement for the signature and date.)
  • Line 3. Acts authorized - Non-specific identification of tax periods (tax matters), i.e. generalizations. Example: All Years, All future periods
    Page 3 of the instructions outlines several acceptable entries for the Acts authorized, description of tax matters field.
    Example: 2012 through 2014 or 2012 - 2014 or 2012, 2013, 2014
  • 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 when applicable
  • Title of business taxpayer signing the POA not indicated.

Form 8821

  • Missing taxpayer signature and/or date. (Page 5 of Form 8821 Instructions provides the 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.

Form 706

  • No representative signature and/or date.

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Page Last Reviewed or Updated: 28-Nov-2014