Internal Revenue Service United States Department of the Treasury

Instructions for Form 2848 (03/2012)

Power of Attorney and Declaration of Representative

Section references are to the Internal Revenue Code unless otherwise noted.

Revised: 03/2012


Table of Contents

  • General Instructions
    • What's New
      • Purpose of Form
      • Where To File
      • Authority Granted
        • Special rules for registered tax return preparers and unenrolled return preparers
      • Revocation of Power of Attorney/Withdrawal of Representative
      • Substitute Form 2848
      • Representative Address Change
      • Additional Information
    • Specific Instructions
      • Part I. Power of Attorney
        • Line 1. Taxpayer Information
        • Line 2. Representative(s)
        • Line 3. Description of Matters
        • Line 4. Specific Uses Not Recorded on CAF
        • Line 5. Acts Authorized
        • Line 6. Retention/Revocation of Prior Power(s) of Attorney
        • Line 7. Signature of Taxpayer(s)
      • Part II. Declaration of Representative
      • Instructions for Form 2848 - Notices
        • Privacy Act and Paperwork Reduction Act Notice.
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