Charity and Nonprofit Audits: Requirements for Tax Professionals
Agents can only speak with an authorized officer or trustee or a professional tax representative to disclose that an organization is being examined. This is why we ask organizations to complete a power of attorney form.
A power of attorney is a legal instrument used to authorize a third party to represent a taxpayer before the IRS. It can be used by taxpayers who are individuals, businesses or other entities. However, the representative must be an individual. A firm or business entity cannot be named as a representative, and the representative must be a person eligible to practice before the IRS.
The power of attorney must list each year and tax return to which it applies.
- Form 2848, Power of Attorney and Declaration of Representative
- Form 2848 instructions
- Publication 4245, Guide to preparing Form 2848
- Sample completed Form 2848
- Taxpayer Rights Corner
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