Table of Contents
For the latest information about developments related to Form 2848 and its instructions, go to www.irs.gov/form2848.
Use Form 2848 to authorize an individual to represent you before the IRS. See Substitute Form 2848, later, for information about using a power of attorney other than a Form 2848 to authorize an individual to represent you before the IRS. The individual you authorize must be eligible to practice before the IRS. Form 2848, Part II, Declaration of Representative, lists eligible designations in items (a)-(r). You may authorize a student who works in a qualified Low Income Taxpayer Clinic (LITC) or Student Tax Clinic Program (STCP) to represent you under a special order issued by the Taxpayer Advocate Service. See Students in LITCs and the STCP in Part II. Declaration of Representative, later. Your authorization of an eligible representative will also allow that individual to request and inspect your confidential tax information.
Address information provided on Form 2848 will not change your last known address with the IRS. To change your last known address, use Form 8822, Change of Address, for your home address and Form 8822-B, Change of Address or Responsible Party — Business, to change your business address. Both forms are available at www.irs.gov.
If you check the box on line 4, mail or fax Form 2848 to the IRS office handling the specific matter.
Otherwise, mail or fax Form 2848 directly to the IRS address according to the Where To File Chart below.
|IF you live in...||THEN use this address...||Fax number*|
|Alabama, Arkansas, Connecticut, Delaware, District of Columbia, Florida, Georgia, Illinois, Indiana, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Mississippi, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, or West Virginia||Internal Revenue Service
P.O. Box 268, Stop 8423
Memphis, TN 38101-0268
|Alaska, Arizona, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Minnesota, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wisconsin, or Wyoming||Internal Revenue Service
1973 N. Rulon White Blvd. MS 6737
Ogden, UT 84404
|All APO and FPO addresses, American Samoa, nonpermanent residents of Guam or the U.S. Virgin Islands**, Puerto Rico (or if excluding income under Internal Revenue Code section 933), a foreign country: U.S. citizens and those filing Form 2555, 2555-EZ, or 4563.||Internal Revenue Service
International CAF Team
2970 Market Street
Philadelphia, PA 19104
267-941-1017 (Outside the United States)
|* These numbers may change without notice. For updates, go to www.irs.gov/form2848 and search under “Recent Developments.”|
|**Permanent residents of Guam should use Department of Taxation, Government of Guam, P.O. Box 23607, GMF, GU 96921; permanent residents of the U.S. Virgin Islands should use V.I. Bureau of Internal Revenue, 6115 Estate Smith Bay, Suite 225, St. Thomas, V.I. 00802.|
Except as specified below or in other IRS guidance, this power of attorney authorizes the listed representative(s) to request and inspect confidential tax information and to perform all acts (that is, sign agreements, consents, waivers or other documents) that you can perform with respect to matters described in the power of attorney. Representatives are not authorized to endorse or otherwise negotiate any check (including directing or accepting payment by any means, electronic or otherwise, into an account owned or controlled by the representative or any firm or other entity with whom the representative is associated) issued by the government in respect of a federal tax liability. Additionally, unless specifically provided in the power of attorney, this authorization does not include the power to substitute or add another representative, the power to sign certain returns, or the power to execute a request for disclosure of tax returns or return information to a third party. See Line 5a. Additional Acts Authorized, later, for more information regarding specific authorities.
The power to sign tax returns may only be granted in limited situations. See Line 5a. Additional Acts Authorized, later, for more information.
Registered tax return preparers and unenrolled return preparers may only represent taxpayers before revenue agents, customer service representatives, or similar officers and employees of the Internal Revenue Service (including the Taxpayer Advocate Service) during an examination of the taxable period covered by the tax return they prepared and signed. Registered tax return preparers and unenrolled return preparers cannot represent taxpayers, regardless of the circumstances requiring representation, before appeals officers, revenue officers, attorneys from the Office of Chief Counsel, or similar officers or employees of the Internal Revenue Service or the Department of Treasury. Registered tax return preparers and unenrolled return preparers cannot execute closing agreements, extend the statutory period for tax assessments or collection of tax, execute waivers, execute claims for refund, or sign any document on behalf of a taxpayer.
A registered tax return preparer is an individual who has passed an IRS competency test. A registered tax return preparer may prepare and sign Form 1040 series tax returns as a paid return preparer. An unenrolled return preparer is an individual other than an attorney, CPA, enrolled agent, enrolled retirement plan agent, enrolled actuary, or registered tax return preparer who prepares and signs a taxpayer's return as the preparer, or who prepares a return but is not required (by the instructions to the return or regulations) to sign the return.
If a registered tax return preparer or an unenrolled return preparer does not meet the requirements for limited representation, you may authorize the registered tax return preparer or unenrolled return preparer to inspect and/or request your tax information by filing Form 8821. Completing Form 8821 will not authorize the unenrolled return preparer to represent you. See Form 8821.
The IRS will accept a power of attorney other than Form 2848 provided the document satisfies the requirements for a power of attorney. See Pub. 216, Conference and Practice Requirements, section 601.503(a). These alternative powers of attorney cannot, however, be recorded on the CAF unless you attach a completed Form 2848. See Line 4. Specific Use Not Recorded on CAF, later, for more information. You are not required to sign Form 2848 when you attach it to an alternative power of attorney that you have signed, but your representative must sign the form in Part II, Declaration of Representative. See Pub. 216, Conference and Practice Requirements, section 601.503(b)(2).
For more information, see Non-IRS powers of attorney under When Is a Power of Attorney Required? in Pub. 947, Practice Before the IRS and Power of Attorney.
If the representative's address has changed, the IRS does not require a new Form 2848. The representative can send a written notification that includes the new information and the representative's signature to the location where you filed the Form 2848.
For additional information concerning practice before the IRS, see:
Treasury Department Circular No. 230, Regulations Governing the Practice before the Internal Revenue Service (Circular 230), and
Pub. 216, Conference and Practice Requirements.
For general information about taxpayer rights, see Pub. 1, Your Rights as a Taxpayer.
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