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Medical Resident FICA Refund Claims: Updating Power of Attorney (Form 2848)

Why is it necessary to send the IRS a letter confirming that our institution’s previously filed Form 2848, Power of Attorney and Declaration of Representative, is correct?

Because many institutions have pending MR claims that cover a 10-year period, the IRS wants to ensure it has accurate Forms 2848 on file. As stated in Letter 4608, sending the IRS a letter either confirming your representation or indicating that you will not be represented by a third party is required; a newly completed Form 2848 is not.

Page Last Reviewed or Updated: 20-Aug-2014