Table of Contents
- Part I. Power of Attorney
- Part II. Declaration of Representative
Enter the information requested about you. Do not enter information about any other person, including your spouse, except as stated in the specific instructions below.
Enter your representative's full name. Only individuals who are eligible to practice before the IRS may be named as representatives. Use the identical full name on all submissions and correspondence. If you want to name more than three representatives, indicate so on this line and attach an additional Form(s) 2848.
Enter the nine-digit CAF number for each representative. If a CAF number has not been assigned, enter “None,” and the IRS will issue one directly to your representative. The CAF number is a unique nine-digit identification number (not the SSN, EIN, PTIN, or enrollment card number) that the IRS assigns to representatives. The CAF number is not an indication of authority to practice. The representative should use the assigned CAF number on all future powers of attorney. CAF numbers will not be assigned for employee plans and exempt organizations application requests.
Enter the PTIN, if applicable, for each representative. If a PTIN has not been assigned, but one has been applied for, then write "applied for" on the line.
Check the appropriate box to indicate if either the address, telephone number, or fax number is new since a CAF number was assigned.
Check the box on the line for up to two representatives to indicate that you want original and other written correspondence to be sent to you and a copy to the indicated representative(s). You must check the box next to a representative's name and address if you want to authorize this representative to receive copies of all notices and communications sent to you by the IRS. If you do not want any notices sent to your representative(s) then do not check the box. By checking this box you are not changing your last known address with the IRS. To change your last known address, use Form 8822 for your home address and use Form 8822-B to change your business address. Both forms are available at IRS.gov. Also, by checking this box, you are replacing any prior designation of a different representative to receive copies of written correspondence related to the matters designated on line 3.
Representatives will not receive forms, publications, and other related materials with the notices.
If the representative is a former employee of the federal government, he or she must be aware of the postemployment restrictions contained in 18 U.S.C. 207 and in Circular 230, section 10.25. Criminal penalties are provided for violation of the statutory restrictions, and the Office of Professional Responsibility is authorized to take disciplinary action against the practitioner.
Enter the description of the matter, and where applicable, the tax form number, and the year(s) or period(s) in order for the power of attorney to be valid. For example, you may list “Income, 1040” for calendar year “2010” and “Excise, 720” for “2010” (this covers all quarters in 2010). For multiple years or a series of inclusive periods, including quarterly periods, you may list 2008 through (thru or a hyphen) 2010. For example, “2008 thru 2010” or “2nd 2009 - 3rd 2010.” For fiscal years, enter the ending year and month, using the YYYYMM format. Do not use a general reference such as “All years,” “All periods,” or “All taxes.” Any power of attorney with a general reference will be returned. Representation only applies for the years or periods listed on line 3. Only tax forms directly related to the taxpayer may be listed on line 3.
You may list the current year/period and any tax years or periods that have already ended as of the date you sign the power of attorney. However, you may include on a power of attorney only future tax periods that end no later than 3 years after the date the power of attorney is received by the IRS. The 3 future periods are determined starting after December 31 of the year the power of attorney is received by the IRS. You must enter the description of the matter, the tax form number, and the future year(s) or period(s). If the matter relates to estate tax, enter the date of the decedent's death instead of the year or period. If the matter relates to an employee plan, include the plan number in the description of the matter.
If the matter is not a tax matter, or if the tax form number, or years or periods does not apply to the matter (for example, representation for a penalty or filing a ruling request or a determination letter, or Application for Award for Original Information under section 7623, Closing Agreement on Final Determination Covering Specific Classification Settlement Program (CSP), Form 8952, Application for Voluntary Classification Settlement Program (VSCP), or FOIA) specifically describe the matter to which the power of attorney pertains (including, if applicable, the name of the employee benefit plan) and enter “Not Applicable” in the appropriate column(s).
If you are authorizing this representative to represent you only with respect to penalties and interest due on the penalties, enter “civil penalties” on line 3. The description of matter column and the year(s) to which the penalty applies in the year(s) or period(s) column. Enter “Not Applicable” in the tax form number column. You do not have to enter the specific penalty.
Note. If the taxpayer is subject to penalties related to an individual retirement account (IRA) (for example, a penalty for excess contributions), enter “IRA civil penalty” on line 3.
Generally, the IRS records powers of attorney on the CAF system. The CAF system is a computer file system containing information regarding the authority of individuals appointed under powers of attorney. The system gives IRS personnel quicker access to authorization information without requesting the original document from the taxpayer or representative. However, a specific-use power of attorney is a one-time or specific-issue grant of authority to a representative or is a power of attorney that does not relate to a specific tax period (except for civil penalties) that is not recorded in the CAF. Examples of specific issues include but are not limited to the following:
Requests for a private letter ruling or technical advice,
Applications for an EIN,
Claims filed on Form 843, Claim for Refund and Request for Abatement,
Circular 230 Disciplinary Investigations and Proceedings,
Requests to change accounting methods or periods,
Applications for recognition of exemption under sections 501(c)(3), 501(a), or 521 (Forms 1023, 1024, or 1028),
Request for a determination of the qualified status of an employee benefit plan (Forms 5300, 5307, 5316, or 5310),
Application for Award for Original Information under section 7623,
Voluntary submissions under the Employee Plans Compliance Resolution System (EPCRS), and
Freedom of Information Act requests.
Check the box on line 4 if the power of attorney is for a use that will not be listed on the CAF. If the box on line 4 is checked, the representative should mail or fax the power of attorney to the IRS office handling the matter. Otherwise, the representative should bring a copy of the power of attorney to each meeting with the IRS.
A specific-use power of attorney will not revoke any prior powers of attorney recorded on the CAF or provided to the IRS in connection with an unrelated specific matter.
Use line 5 to modify the acts that your named representative(s) can perform. Check the box for the acts authorized that you intend to authorize or specifically not authorize your representative to perform on your behalf. In the space provided, describe any specific additions or deletions.
(a) Disease or injury,
(b) Continuous absence from the United States (including Puerto Rico), for a period of at least 60 days prior to the date required by law for filing the return, or
(c) Specific permission is requested of and granted by the IRS for other good cause.
Authority to sign your income tax return may be granted to (1) your representative or (2) an agent (a person other than your representative).
Check the box on line 5 authorizing your representative to sign your income tax return and include the following statement on the line provided: "This power of attorney is being filed pursuant to Treasury regulations section 1.6012-1(a)(5), which requires a power of attorney to be attached to a return if a return is signed by an agent by reason of [enter the specific reason listed under (a), (b), or (c) under Authority to sign your return, earlier]. No other acts on behalf of the taxpayer are authorized."
To authorize an agent you must do all four of the following:
Complete lines 1-3.
Check the box on line 4.
Write the following statement on line 5:
“This power of attorney is being filed pursuant to Treasury regulations section 1.6012-1(a)(5), which requires a power of attorney to be attached to a return if a return is signed by an agent by reason of [enter the specific reason listed under (a), (b), or (c) under Authority to sign your return, earlier]. No other acts on behalf of the taxpayer are authorized.”
Sign and date the form. If your return is electronically filed, your representative should attach Form 2848 to Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return, and send to the address listed in the instructions for Form 8453. If you file a paper return, Form 2848 should be attached to your return. See the instructions for line 7 for more information on signatures. The agent does not complete Part II of Form 2848.
Other. List any other acts you want your representative to be able to perform on your behalf.
Binding nonnotice partners to a settlement agreement under section 6224 and, under certain circumstances, binding all partners to a settlement agreement under Tax Court Rule 248 and
Filing a request for administrative adjustment on behalf of the partnership under section 6227.
If this power of attorney is filed on the CAF system, it generally will revoke any earlier power of attorney previously recorded on the system for the same matter. If this power of attorney is for a specific use or is not filed on the CAF, this power of attorney only will revoke an earlier power of attorney that is on file with the same office and for the same matters. For example, you previously provided the IRS's Office of Chief Counsel with a power of attorney authorizing Attorney A to represent you in a PLR matter. Now, several months later you decide you want to have Attorney B handle this matter for you. By providing the IRS' Office of Chief Counsel with a power of attorney designating Attorney B to handle the same PLR matter, you are revoking the earlier power of attorney given to Attorney A. If you do not want to revoke any existing power(s) of attorney check the box on this line and attach a copy of the power(s) of attorney. The filing of a Form 2848 will not revoke any Form 8821 that is in effect.
The representative(s) you name must sign and date this declaration and enter the designation (for example, items a-r) under which he or she is authorized to practice before the IRS. Representatives must sign in the order listed in line 2 earlier. In addition, the representative(s) must list the following in the “Licensing jurisdiction (state) or other licensing authority" and "Bar, license, certification, registration, or enrollment number” columns:
|a||Attorney—Enter the two-letter abbreviation for the state (for example, “NY” for New York) in which admitted to practice and associated bar or license number, if any.|
|b||Certified Public Accountant—Enter the two-letter abbreviation for the state (for example, “CA” for California) in which licensed to practice and associated certification or license number, if any.|
|c||Enrolled Agent—Enter the enrollment card number issued by the Office of Professional Responsibility.|
|d||Officer—Enter the title of the officer (for example, President, Vice President, or Secretary).|
|e||Full-Time Employee—Enter title or position (for example, Comptroller or Accountant).|
|f||Family Member—Enter the relationship to taxpayer (generally, must be a spouse, parent, child, brother, sister, grandparent, grandchild, step-parent, step-child, step-brother, or step-sister).|
|g||Enrolled Actuary—Enter the enrollment card number issued by the Joint Board for the Enrollment of Actuaries.|
|h||Unenrolled Return Preparer—Enter your PTIN.|
|i||Registered Tax Return Preparer —Enter your PTIN.|
|k||Student—Enter LITC or STCP.|
|r||Enrolled Retirement Plan Agent—Enter the enrollment card number issued by the Office of Professional Responsibility.|
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