Department of the Treasury

Internal Revenue Service

Publication 947

(Rev. February 2018)

Cat. No. 13392P

Practice Before the IRS and Power of Attorney

Feb 23, 2018

Future Developments

For the latest information about developments related to Pub. 947, such as legislation enacted after it was published, go to IRS.gov/Pub947.

What's New

Intermediate Service Providers. A checkbox has been added to line﻿ ﻿5a on the Form 2848, Power of Attorney and Declaration of Representative, to allow the taxpayer to authorize the designated representative(s) to access the taxpayer's IRS records via an Intermediate Service Provider. For more information, see Authority to access electronic IRS records via Intermediate Service Providers in the Instructions for Form 2848.

Partnership representatives. For partnership tax years beginning after December 31, 2017, the Bipartisan Budget Act of 2015 has eliminated the role "Tax Matters Partner" and replaced it with "Partnership Representative." For more information, see Partnership representative in the Instructions for Form 2848.

Representative designations. The designation of Student Attorney or CPA has been changed to Qualifying Student.

Authentication alert. When a representative with a Power of Attorney calls the IRS on your behalf, they must pass authentication procedures prior to the IRS speaking to them about your tax information.

Reminders

Practitioner Priority Service® (PPS). The Practitioner Priority Service® is a nationwide, toll-free hotline that provides professional support to practitioners with account-related questions. The toll-free number for this service is 1﻿-﻿866﻿-﻿860﻿-﻿4259.

Annual Filing Season Program (AFSP) and Directory of Federal Tax Return Preparers. The Annual Filing Season Program is a voluntary program that allows limited practice rights for return preparers who are not attorneys, certified public accountants, or enrolled agents. The IRS issues an Annual Filing Season Program Record of Completion to return preparers who obtain a certain number of continuing education hours in preparation for a specific tax year. Annual Filing Season Program participants do not have unlimited practice rights (unless they are also an attorney, certified public accountant, or enrolled agent). Their rights are limited to representation of clients whose returns they prepared and signed, but only before revenue agents, customer service representatives, and similar IRS employees, including the Taxpayer Advocate Service. They cannot represent clients whose returns they did not prepare and sign, nor can they represent clients before the collection or appeals functions. See IRS.gov/Tax-Professionals/Annual-Filing-Season-Program for more information about the AFSP. See IRS.Treasury.gov/rpo for an online searchable database of tax return preparers with a PTIN who hold professional credentials recognized by the IRS or who hold an Annual Filing Season Program Record of Completion.

Introduction

This publication discusses who may represent a taxpayer before the IRS and what forms or documents are used to authorize a person to represent a taxpayer. Usually, attorneys, certified public accountants (CPAs), and enrolled agents may represent taxpayers before the IRS. Enrolled retirement plan agents, and enrolled actuaries may represent with respect to specified Internal Revenue Code sections delineated in Circular 230. Under special and limited circumstances, other individuals, including unenrolled return preparers, family members, employees, and students can represent taxpayers before the IRS. For details regarding taxpayer representation, see Who Can Practice Before the IRS, later.

Definitions.

Many of the terms used in this publication, such as “enrolled agent” and “practitioner” are defined in the Glossary towards the end of this publication.

Comments and suggestions.

We welcome your comments about this publication and your suggestions for future editions.

You can send us comments through IRS.gov/FormComments.

Or you can write to:

Internal Revenue Service

Tax Forms and Publications

1111 Constitution Ave. NW, IR-6526

Washington, DC 20224

Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications.

Ordering forms and publications.

Visit IRS.gov/FormsPubs to download forms and publications. Otherwise, you can go to IRS.gov/OrderForms to order current and prior-year forms and instructions. Your order should arrive within 10 business days.

Tax questions.

If you have a tax question not answered by this publication, check IRS.gov and How To Get Tax Help at the end of this publication.

Useful Items

You may want to see:

Publications

﻿ ﻿1﻿ ﻿Your Rights as a Taxpayer

﻿ ﻿Circular No. 230﻿ ﻿Regulations Governing Practice before the Internal Revenue Service

Forms and Instructions

﻿ ﻿2848﻿ ﻿Power of Attorney and Declaration of Representative

﻿ ﻿8821﻿ ﻿Tax Information Authorization

Practice Before the IRS

Terms you may need to know (see Glossary):

Annual Filing Season Program Record of Completion

Attorney-in-fact

Centralized Authorization File (CAF) number

CAF System

Commissioner

Durable power of attorney

Enrolled agent

Federal tax matter

Fiduciary

General power of attorney

Government officer or employee

Limited power of attorney

Office of Professional Responsibility

Practitioner

Recognized representative

Unenrolled return preparer

The Office of Professional Responsibility generally has responsibility for matters related to practitioner conduct, and exclusive responsibility for discipline, including disciplinary proceedings and sanctions. The Return Preparer Office is responsible for matters related to the issuance of PTINs, acting on applications for enrollment and administering competency testing and continuing education for designated groups.

What Is Practice Before the IRS?

Circular 230 covers all matters relating to any of the following.

Communicating with the IRS on behalf of a taxpayer regarding the taxpayer's rights, privileges, or liabilities under laws and regulations administered by the IRS.

Representing a taxpayer at conferences, hearings, or meetings with the IRS.

Preparing, filing or submitting documents, or advising on the preparation, filing or submission of documents, including tax returns, with the IRS on behalf of a taxpayer.

Providing a client with written tax advice on one or more Federal tax matters.

Any individual may for compensation prepare or assist with the preparation of a tax return or claim for refund, appear as a witness for a taxpayer before the IRS, or furnish information at the request of the IRS or any of its officers or employees.

Who Can Practice Before the IRS?

The following individuals are subject to the Regulations contained in Circular 230. However, any individual who is authorized generally to practice (a recognized representative) must be designated as the taxpayer's representative and file a written declaration with the IRS stating that he or she is authorized and qualified to represent a particular taxpayer. Form 2848 can be used for this purpose.

Appraisers.

Any individual who prepares appraisals supporting the valuation of assets in connection with one or more federal tax matters is subject to the regulations contained in Circular 230. Appraisers have no representation rights but may appear as witnesses on behalf of taxpayers.

Attorneys.

Any attorney who is not currently under suspension or disbarment from practice before the IRS and who is a member in good standing of the bar of the highest court of any U.S. state, possession, territory, commonwealth, or the District of Columbia may practice before the IRS.

Certified public accountants (CPAs).

Any CPA who is not currently under suspension or disbarment from practice before the IRS and who is duly qualified to practice as a CPA in any U.S. state, possession, territory, commonwealth, or the District of Columbia may practice before the IRS.

Enrolled agents.

Any enrolled agent in active status who is not currently under suspension or disbarment from practice before the IRS may practice before the IRS.

Enrolled retirement plan agents.

Any enrolled retirement plan agent in active status who is not currently under suspension or disbarment from practice before the IRS may practice before the IRS. The practice of enrolled retirement plan agents is limited to certain Internal Revenue Code sections that relate to their area of expertise, principally those sections governing employee retirement plans.

Enrolled actuaries.

Any individual who is enrolled as an actuary by the Joint Board for the Enrollment of Actuaries who is not currently under suspension or disbarment from practice before the IRS may practice before the IRS. The practice of enrolled actuaries is limited to certain Internal Revenue Code sections that relate to their area of expertise, principally those sections governing employee retirement plans.

Low Income Taxpayer Clinic Student Interns.

Under certain circumstances, a student who is supervised by a practitioner at a law school or equivalent program providing tax services for low income taxpayers may request authorization to represent a taxpayer before the IRS. For more information, see Authorization for Special Appearances, later.

Unenrolled return preparers.

An unenrolled return preparer is an individual other than an attorney, CPA, enrolled agent, enrolled retirement plan agent, or enrolled actuary who prepares and signs a taxpayer's return as the paid preparer, or who prepares a return but is not required (by the instructions to the return or regulations) to sign the return.

Unenrolled return preparers may represent taxpayers only before revenue agents, customer service representatives, or similar officers and employees of the Internal Revenue Service (including the Taxpayer Advocate Service) and only during an examination of the tax returns they prepared and signed prior to December 31, 2015. Unenrolled return preparers may not represent taxpayers before appeals officers, revenue officers, counsel or similar officers or employees of the Internal Revenue Service or the Department of the Treasury. Unenrolled return preparers may not execute closing agreements, extend the statutory period for tax assessments or collection of tax, execute waivers, or sign any document on behalf of a taxpayer.

If an unenrolled return preparer does not meet the requirements for limited representation, you may authorize the 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 before the IRS. For more information, see Form 8821 and its separate instructions.

Annual Filing Season Program Record of Completion. Only unenrolled return preparers with a valid PTIN and who hold a record of completion for BOTH the tax return year (2015 or thereafter) under examination and the year the examination is conducted may represent under the following conditions: Unenrolled return preparers with the necessary record(s) of completion may represent taxpayers only before revenue agents, customer service representatives, or similar officers and employees of the Internal Revenue Service (including the Taxpayer Advocate Service) and only during an examination of the tax year or period covered by the tax returns they prepared and signed. Unenrolled return preparers may not represent taxpayers, regardless of the circumstances requiring representation, before appeals officers, revenue officers, counsel or similar officers or employees of the Internal Revenue Service or the Department of the Treasury. Unenrolled return preparers may not execute closing agreements, extend the statutory period for tax assessments or collection of tax, execute waivers, or sign any document on behalf of a taxpayer.

If an unenrolled return preparer does not meet the requirements for limited representation, you may authorize the 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 before any IRS personnel. For more information, see Form 8821 and its separate instructions.

Practice denied.

Any individual engaged in limited practice before the IRS who is involved in disreputable conduct is subject to disciplinary action. Disreputable conduct includes, but is not limited to, the list of items under Incompetence and Disreputable Conduct shown, later, under What Are the Rules of Practice.

Other individuals who may serve as representatives.

Because of their special relationship with a taxpayer, the following individuals may represent the specified taxpayers before the IRS, provided they present satisfactory identification and, except in the case of an individual described in (1) below, proof of authority to represent the taxpayer.

An individual. An individual can represent himself or herself before the IRS and does not have to file a written declaration of qualification and authority.

A family member. An individual can represent members of his or her immediate family. Immediate family includes a spouse, child, parent, brother, or sister of the individual.

An officer. A bona fide officer of a corporation (including a parent, subsidiary, or other affiliated corporation), association, or organized group can represent the corporation, association, or organized group. An officer of a governmental unit, agency, or authority, in the course of his or her official duties, can represent the governmental unit, agency, or authority before the IRS.

A partner. A general partner can represent the partnership before the IRS.

An employee.  A regular full-time employee can represent his or her employer. An employer can be, but is not limited to, an individual, partnership, corporation (including a parent, subsidiary, or other affiliated corporation), association, trust, receivership, guardianship, estate, organized group, governmental unit, agency, or authority.

A fiduciary.  A fiduciary (trustee, executor, personal representative, administrator, receiver, or guardian) stands in the position of a taxpayer and acts as the taxpayer, not as a representative. See Fiduciary under When Is a Power of Attorney Not Required, later.

Representation Outside the United States

Any individual may represent an individual or entity, who is outside the United States, before personnel of the IRS when such representation also occurs outside the United States. See section 10.7(c)(1)(vii) of Circular 230.

Authorization for Special Appearances

The Commissioner of Internal Revenue, or delegate, can authorize an individual who is not otherwise eligible to practice before the IRS to represent another person for a particular matter. The prospective representative must request this authorization in writing from the Office of Professional Responsibility. However, it is granted only when extremely compelling circumstances exist. If granted, the Commissioner, or delegate, will issue a letter that details the conditions related to the appearance and the particular tax matter(s) for which the authorization is granted.

The authorization letter should not be confused with a letter from an IRS center advising an individual that he or she has been assigned a Centralized Authorization File (CAF) number. The issuance of a CAF number does not indicate that an individual is either recognized or authorized to practice before the IRS. It merely confirms that a centralized file for authorizations has been established for the individual under that number.

Students in LITCs and the STCP.

A student who works in a Low Income Taxpayer Clinic (LITC) or a Student Tax Clinic Program (STCP) must receive permission to represent taxpayers before the IRS by virtue of their status as a law, business, or accounting student. Authorization requests must be sent to the Taxpayer Advocate Service. If granted, a letter authorizing the student's special appearance and detailing any conditions related to the appearance will be issued. Students receiving an authorization letter generally can represent taxpayers before any IRS function or office subject to any conditions in the authorization letter and must be under the direct supervision of an individual authorized to practice before the IRS. If you intend to have a student represent you, review the authorization letter and ask your student, your student's supervisor, or the Taxpayer Advocate Service if you have questions about the terms of the authorization.

Who May Not Practice Before the IRS?

In general, individuals who are not eligible, or who have lost the privilege as a result of certain actions, may not practice before the IRS. If an individual loses eligibility to practice, the IRS will not recognize a power of attorney that names the individual as a representative.

Corporations, associations, partnerships, and other persons that are not individuals.

These organizations (or persons) are not eligible to practice before the IRS.

Loss of Eligibility

Generally, individuals lose their eligibility to practice before the IRS in the following ways.

Not meeting the requirements for renewal of enrollment (such as continuing professional education).

Requesting as an enrolled agent to be placed in inactive retirement status.

Being suspended or disbarred, or determined ineligible for practice, by the Office of Professional Responsibility for violating the regulations contained in Circular 230 or the standards in Revenue Procedure 81﻿-﻿38.

Losing their state license to practice as an attorney or a certified public accountant, irrespective of the basis for the license revocation.

Failure to meet requirements.

Enrolled individuals and AFSP Record of Completion holders who fail to comply with the requirements for eligibility for renewal will be notified by the IRS. The notice will explain the reason for ineligibility and provide the individual with a time-sensitive opportunity to furnish information for reconsideration.

Inactive roster.

An enrolled individual will be placed on the roster of inactive enrolled individuals for a period of three years, if he or she:

Fails to respond timely to the notice of noncompliance with the renewal requirements,

Fails to file timely the application for renewal, or

Does not satisfy the requirements for renewal.

 The enrolled individual must file an application for renewal within 3 years and satisfy all requirements for renewal after being placed in inactive status. Otherwise, at the conclusion of the next renewal cycle, he or she will be removed from the roster and the enrollment status will be terminated.

Inactive retirement status.

Enrolled individuals who request to be placed in an inactive retirement status will be ineligible to practice before the IRS. They must continue to adhere to all renewal requirements. They can be reinstated to active enrollment status by filing an application for renewal and providing evidence that they have completed the required continuing professional education hours for the enrollment cycle.

Suspension and disbarment.

All individuals practicing before the IRS are subject to disciplinary proceedings and may be censured, suspended, disbarred or monetarily penalized for violating any regulation in Circular 230. This includes engaging in acts demonstrating incompetence or disreputable conduct. For more information, see Incompetence and Disreputable Conduct under What Are the Rules of Practice, later.

Practitioners who are suspended or disbarred in a disciplinary proceeding are not allowed to represent taxpayers before the IRS during the period of suspension/disbarment. A practitioner can seek reinstatement from the Office of Professional Responsibility at the earlier of a specified period of suspension or after five years of disbarment. See What Is Practice Before the IRS, earlier.

If the practitioner seeks reinstatement, he or she may not practice before the IRS until the Office of Professional Responsibility grants reinstatement. The Office of Professional Responsibility may reinstate the practitioner:

If the practitioner's future conduct is not likely to be in violation of the regulations, and

If granting the reinstatement would not be contrary to the public interest.

Subject to other conditions for a reasonable period.

How Does an Individual Become Enrolled?

The IRS website IRS.gov/Tax-Professionals/Enrolled-Agents/Become-an-Enrolled-Agent provides complete information on the steps to be taken to become an enrolled agent.

For complete rules on earning an Annual Filing Season Program Record of Completion, see IRS.gov/Tax-Professionals/General-Requirements-for-the-Annual-Filing-Season-Program-Record-of-Completion.

What Are the Rules of Practice?

The rules governing practice before the IRS are published in the Code of Federal Regulations at 31 C.F.R. Subtitle A, Part 10 and released digitally as Treasury Department Circular No. 230 (Circular 230). The regulations can be accessed at IRS.gov/Tax-Professionals/Circular-230-Tax-Professionals. An attorney, CPA, enrolled agent, enrolled retirement plan agent, or enrolled actuary authorized to practice before the IRS (referred to hereafter as a practitioner) and an appraiser has the duty to perform certain acts and is restricted from performing other acts. In addition, a practitioner cannot engage in disreputable conduct (discussed later). Any practitioner who does not comply with the rules of practice or who engages in incompetent or disreputable conduct is subject to disciplinary action. Also, unenrolled return preparers must comply with the rules of practice and conduct to exercise the privilege of limited practice before the IRS. There are two specific sets of rules that apply, both are contained in Circular 230:

Duties and restrictions relating to practice (Subpart B of Cir. 230), and

Conduct considered to exhibit incompetence or disrepute (Subpart C, Section 10.51 of Cir. 230).

Duties and Restrictions

Individuals subject to Circular 230 must promptly submit records or information sought by a proper and lawful request from officers or employees of the IRS, except when the practitioner believes on reasonable grounds and good faith that the information is privileged. Communications with respect to tax advice between a federally authorized tax practitioner (See Internal Revenue Code (IRC) sec. 7525) and a taxpayer generally are confidential to the same extent that communication would be privileged if it were between a taxpayer and an attorney if the advice relates to:

Noncriminal tax matters before the IRS, or

Noncriminal tax proceedings brought in federal court by or against the United States.

Communications regarding corporate tax shelters.

This protection for tax advice communications does not apply to any written communications between a federally authorized tax practitioner and any person, including a director, shareholder, officer, employee, agent, or representative of a corporation if the communication involves the promotion of the direct or indirect participation of the corporation in any tax shelter.

Duty to advise.

An individual subject to Circular 230 who knows that his or her client has not complied with the revenue laws or has made an error or omission in any return, document, affidavit, or other required paper, has the responsibility to advise the client promptly of the noncompliance, error, or omission, and the consequences of the noncompliance, error, or omission.

General due diligence.

Individuals subject to Circular 230 must exercise due diligence when performing the following duties.

Preparing or assisting in the preparing, approving, and filing of returns, documents, affidavits, and other papers relating to IRS matters.

Determining the correctness of oral or written representations made by him or her to the Department of the Treasury.

Determining the correctness of oral or written representations made by him or her to clients with reference to any matter administered by the IRS.

Reliance on others.

A presumption that due diligence has been exercised will apply in situations where there has been reliance on the work product of another person if reasonable care was used in engaging, supervising, training, and evaluating the person, taking proper account of the nature of the relationship between the Circular 230 individual and the person.

Delays.

Individuals subject to Circular 230 must not unreasonably delay the prompt disposition of any matter before the IRS.

Assistance from disbarred or suspended persons and former IRS employees.

Individuals subject to Circular 230 must not knowingly, directly or indirectly, do the following.

Accept assistance from, or assist, any person who is under disbarment or suspension from practice before the IRS if the assistance relates to matters considered practice before the IRS.

Accept assistance from any former government employee where provisions of Circular 230 or any federal law would be violated.

Performance as a notary.

Individuals subject to Circular 230 may not take acknowledgments, administer oaths, certify papers, or perform any official act as a notary public with respect to any matter administered by the IRS and for which he or she is employed as counsel, attorney, or agent, or in which he or she may be in any way interested.

Negotiation of taxpayer refund checks.

Individuals subject to Circular 230 may not 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 practitioner or any firm or other entity with whom the practitioner is associated) issued to a client by the government in respect of a Federal tax liability.

Incompetence and Disreputable Conduct

Individuals subject to Circular 230 may be disbarred or suspended from practice before the IRS, or censured, for incompetence or disreputable conduct. A monetary penalty may also be imposed, in addition to any other discipline, on both individuals and their firms. The following list contains examples of conduct that is considered disreputable. Further examples are shown in Circular 230, Sec. 10.51(a).

Being convicted of any criminal offense under the internal revenue laws or of any offense involving dishonesty or breach of trust.

Knowingly giving false or misleading information in connection with federal tax matters, or participating in such activity.

Soliciting employment by prohibited means as discussed in section 10.30 of Circular 230.

Willfully failing to file a federal tax return, evading or attempting to evade any federal tax or payment, or participating in such actions.

Misappropriating, or failing to properly and promptly remit, funds received from clients for payment of taxes or other obligations due the United States.

Directly or indirectly attempting to influence the official action of IRS employees by the use of threats, false accusations, duress, or coercion, or by offering gifts, favors, or any special inducements.

Being disbarred or suspended from practice as an attorney, CPA, public accountant, or actuary, by the District of Columbia or any U.S. state, possession, territory, commonwealth, or any federal court, or any federal agency, body, or board.

Knowingly aiding and abetting another person to practice before the IRS during a period of suspension, disbarment, or ineligibility of that other person.

Using abusive language, making false accusations or statements knowing them to be false, circulating or publishing malicious or libelous matter, or engaging in any contemptuous conduct in connection with practice before the IRS.

Giving a false opinion knowingly, recklessly, or through gross incompetence; or engaging in a pattern of providing incompetent opinions on questions arising under the federal tax laws.

Censure, Disbarments, and Suspensions

The Secretary of the Treasury, or delegate, after notice and an opportunity for a proceeding, may censure, suspend, or disbar an individual subject to Circular 230 from practice before the IRS if the individual is shown to be incompetent or disreputable, fails to comply with the regulations in Subpart B; or with intent to defraud, willfully and knowingly misleads or threatens a client or prospective client.

Censure is a public reprimand. Individuals subject to Circular 230 include any attorney, certified public accountant, enrolled agent, enrolled retirement plan agent, or enrolled actuary engaged in taxpayer representation or advice-giving activity, as well as any Annual Filing Season Program Record of Completion holder who represents taxpayers and any appraiser engaged in appraising asset values for federal tax purposes.

Authorizing a Representative

You may either represent yourself, or you may authorize an individual to represent you before the IRS. If you chose to have someone represent you, your representative must be a person eligible to do so before the IRS. See Who Can Practice Before the IRS, earlier.

What Is a Power of Attorney?

A power of attorney is your written authorization for an individual to receive your confidential tax information from the IRS and to perform certain actions on your behalf. If the authorization is not limited, the individual generally can perform all acts that you can perform, except negotiating or endorsing a check. The authority granted to enrolled retirement plan agents, enrolled actuaries and unenrolled return preparers holding records of completion is limited. For information on the limits regarding annual filing season program record of completion holders, see Revenue Procedure 2014﻿-﻿42 and IRS.gov/Tax-Professionals/Return-Preparer-Office-RPO-At-a-Glance.

Acts performed.

Attorneys, certified public accountants, and enrolled agents may perform the following acts:

Represent you before any office or employee of the IRS.

Sign an offer or a waiver of restriction on assessment or collection of a tax deficiency, or a waiver of notice of disallowance of claim for credit or refund.

Sign a consent to extend the statutory time period for assessment or collection of a tax.

Sign a closing agreement.

Signing your return.

The representative named under a power of attorney is not permitted to sign your income tax return unless:

The signature is permitted under the Internal Revenue Code and the related regulations (see Regulations section 1.6012﻿-﻿1(a)(5)), and

You specifically authorize this in your power of attorney.

For example, the regulation permits a representative to sign your return if you are unable to sign the return due to:

Disease or injury.

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.

Other good cause if specific permission is requested of and granted by the IRS.

When a return is signed by a representative, it must be accompanied by a power of attorney (or copy) authorizing the representative to sign the return. For more information, see the Instructions for Form 2848.

Limitation on substitution or delegation.

A recognized representative can substitute or delegate authority under the power of attorney to another recognized representative only if the act is specifically authorized by you on the power of attorney.

After a substitution has been made, only the newly recognized representative will be recognized as the taxpayer's representative. If a delegation of power has been made, both the original and the delegated representative will be recognized by the IRS to represent you.

Disclosure of returns to a third party.

Your representative cannot execute consents that will allow the IRS to disclose tax return or return information to a third party unless you specifically delegate this authority to your representative on line﻿ ﻿5a of Form 2848.

Incapacity or incompetency.

A power of attorney is generally terminated if you become incapacitated or incompetent.

The power of attorney can continue, however, in the case of your incapacity or incompetency if you authorize this on line﻿ ﻿5a “Other acts authorized” of the Form 2848 and if your non-IRS durable power of attorney meets all the requirements for acceptance by the IRS. See Non-IRS powers of attorney, later.

When Is a Power of Attorney Required?

Submit a power of attorney when you want to authorize an individual to receive your confidential tax information and represent you before the IRS, whether or not the representative performs any of the other acts cited earlier under What Is a Power of Attorney.

A power of attorney is most often required when you want to authorize another individual to perform at least one of the following acts on your behalf.

Represent you at a meeting with the IRS.

Prepare and file a written response to an IRS inquiry.

Form Required

Use IRS Form 2848 to appoint a recognized representative to act on your behalf before the IRS. Individuals recognized to represent you before the IRS are listed under Part II, Declaration of Representative, of Form 2848. Your representative must complete that part of the form.

Non-IRS powers of attorney.

The IRS will accept a non-IRS power of attorney, but a completed Form 2848 must be attached in order for the power of attorney to be entered on the Centralized Authorization File (CAF) system. For more information, see Processing a non-IRS power of attorney, later.

If you want to use a document other than Form 2848 to authorize the representation, it must contain the following information.

Your name and mailing address.

Your social security number (or your individual taxpayer identification number (ITIN)) and/or employer identification number.

Your employee plan number, if applicable.

The name and mailing address of your representative(s).

The types of tax involved.

The federal tax form number.

The specific year(s) or period(s) involved.

For estate tax matters, the decedent's date of death.

A clear expression of your intention concerning the scope of authority granted to your representative(s).

Your signature and date.

You also must attach to the non-IRS power of attorney a signed and dated statement made by your representative. This statement, which is referred to as the Declaration of Representative, is contained in Part II of Form 2848. The statement should read:

I am not currently under suspension or disbarment from practice before the Internal Revenue Service or other practice of my profession by any other authority,

I am subject to regulations contained in Circular 230 (31 C.F.R., Subtitle A, Part 10) as amended, governing practice before the Internal Revenue Service,

I am authorized to represent the taxpayer(s) identified in the power of attorney, and

I am a (naming the capacity in which representation is undertaken, as set forth in the list of eligible representatives at Part II of Form 2848.)

Required information missing.

The IRS will not accept your non-IRS power of attorney if it does not contain all the information listed above. You can sign and submit a completed Form 2848 or a new non-IRS power of attorney that contains all the information. If you cannot sign an acceptable replacement document, your attorney-in-fact may be able to perfect (make acceptable to the IRS) your non-IRS power of attorney by using the procedure described next.

Procedure for perfecting a non-IRS power of attorney.

Under the following conditions, the attorney-in-fact named in your non-IRS power of attorney can sign a Form 2848 on your behalf.

The original non-IRS power of attorney grants authority to handle federal tax matters (for example, general authority to perform any acts).

The attorney-in-fact attaches a statement (signed under penalty of perjury) to the Form 2848 stating that the original non-IRS power of attorney is valid under the laws of the governing jurisdiction.

Example. John Elm, a taxpayer, signs a non-IRS durable power of attorney that names his neighbor and CPA, Ed Larch, as his attorney-in-fact. The power of attorney grants Ed the authority to perform any and all acts on John's behalf. However, it does not list specific tax-related information such as types of tax or tax form numbers.

Shortly after John signs the power of attorney, he is declared incompetent. Later, a federal tax matter arises concerning a prior year return filed by John. Ed attempts to represent John before the IRS but is rejected because the durable power of attorney does not contain required information.

If Ed attaches a statement (signed under the penalty of perjury) that the durable power of attorney is valid under the laws of the governing jurisdiction, he can sign a completed Form 2848 and submit it on John's behalf. If Ed can practice before the IRS (see Who Can Practice Before the IRS, earlier), he can name himself as representative on Form 2848. Otherwise, he must name another individual who can practice before the IRS.

Processing a non-IRS power of attorney.

The IRS has a centralized computer database system called the CAF system. This system contains information on the authority of taxpayer representatives. Generally, when you submit a power of attorney document to the IRS, it is processed for inclusion on the CAF system. Entry of your power of attorney on the CAF system enables IRS personnel, who do not have a copy of your power of attorney, to verify the authority of your representative by accessing the CAF. It also enables the IRS to automatically send copies of notices and other IRS communications to your representative if you specify that your representative should receive those communications.

You can have your non-IRS power of attorney entered on the CAF system by attaching it to a completed Form 2848 and submitting it to the IRS. Your signature is not required; however, your attorney-in-fact must sign the Declaration of Representative (see Part II of Form 2848).

Preparation of Form — Helpful Hints

The preparation of Form 2848 is illustrated by an example under How Do I Fill Out Form 2848, later. However, the following will also assist you in preparing the form.

Line-by-line hints.

The following hints are summaries of some of the line-by-line instructions for Form 2848.

Line﻿ ﻿1—Taxpayer information.

If a joint return is involved, the husband and wife each must file a separate Form 2848 if they both want to be represented, even if the representative is the same person. If only one spouse wants to be represented in the matter, that spouse files a Form 2848. For taxpayer individuals that are under 18 years of age and cannot sign, the individual's parent or court-appointed guardian (with court documents) may sign on their behalf. Other individuals may sign for the taxpayer if they have a Form 2848 that has been signed by the parent or court-appointed guardian authorizing them to sign on behalf of the taxpayer individual.

Line﻿ ﻿2—Representative(s).

Only individuals may be named as representatives. If your representative has not been assigned a CAF number, enter “None” on that line and the IRS will issue one to your representative. If the representative's address or phone number has changed since the CAF number was issued, you should check the appropriate box. Enter your representative's fax number if available.

If you want to name more than four representatives, attach additional Form(s) 2848. The IRS will send copies of notices and communications to up to two of your representatives. You must, however, check the boxes on line﻿ ﻿2 of the Form 2848 if you want the IRS to routinely send copies of notices and communications to your representatives. If you do not check the boxes, your representatives will not routinely receive copies of notices and communications.

Line﻿ ﻿3—Acts authorized (Tax matters).

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. You may also list future tax years or periods. However, the IRS will not record on the CAF system future tax years or periods listed that exceed 3 years from December 31 of the year that the IRS receives the power of attorney. Do not use general references such as “All years,” “All periods,” or “All taxes.” The IRS will return any power of attorney with a general reference.

Line﻿ ﻿4—Specific use not recorded on Centralized Authorization File (CAF).

Certain matters cannot be recorded on the CAF system. Examples of such matters include, but are not limited to, the following. (A more detailed list appears in the Form 2848 instructions.)

Requests for a private letter ruling or technical advice.

Applications for an employer identification number (EIN).

Claims filed on Form 843, Claim for Refund and Request for Abatement.

Corporate dissolutions.

Requests for change of accounting method.

Requests for change of accounting period.

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, or 5310).

Application for Award for Original Information under section 7623.

Voluntary submissions under the Employee Plans Compliance Resolution System (EPCRS).

Freedom of Information Act requests.

If the tax matter described on line﻿ ﻿3 of Form 2848 concerns one of these matters specifically, check the box on line﻿ ﻿4. If this box 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.

Where To File a Power of Attorney

Generally, you can mail or fax a paper Form 2848 directly to the IRS. To determine where you should file Form 2848, see Where To File in the Instructions for Form 2848.

If Form 2848 is for a specific use, mail or fax it to the office handling that matter. For more information on specific use, see Line﻿ ﻿4. Specific Use Not Recorded on CAF in the Instructions for Form 2848.

FAX copies.

The IRS will accept a copy of a power of attorney that is submitted by facsimile transmission (fax). If you choose to file a power of attorney by fax, be sure the appropriate IRS office is equipped to accept this type of transmission.

Your representative may be able to file Form 2848 electronically via the IRS website. For more information, your representative can go to IRS.gov/eServices. If you complete Form 2848 for electronic signature authorization, do not file Form 2848 with the IRS. Instead, give it to your representative, who will retain the document.

Updating a power of attorney.

Submit any update or modification to an existing power of attorney in writing. Your signature (or the signature of the individual(s) authorized to sign on your behalf) is required. Do this by sending the updated Form 2848 or non-IRS power of attorney to the IRS office(s) where you previously sent the original(s), including the service center where the related return was, or will be filed.

A recognized representative may substitute or delegate authority if you specifically authorize your representative to substitute or delegate representation in the original power of attorney. To make a substitution or delegation, the representative must file the following items with the IRS office(s) where the power of attorney was filed.

A written notice of substitution or delegation signed by the recognized representative.

A written declaration of representative made by the new representative.

A copy of the power of attorney that specifically authorizes the substitution or delegation.

Retention/Revocation of Prior Power(s) of Attorney

A newly filed power of attorney concerning the same matter will revoke a previously filed power of attorney. However, the new power of attorney will not revoke the prior power of attorney if it specifically states it does not revoke such prior power of attorney and either of the following are attached to the new power of attorney.

A copy of the unrevoked prior power of attorney, or

A statement signed by the taxpayer listing the name and address of each representative authorized under the prior unrevoked power of attorney.

Note. The filing of Form 2848 will not revoke any Form 8821 that is in effect.

Revocation of Power of Attorney/Withdrawal of Representative

Revocation by taxpayer.

If you want to revoke a previously executed power of attorney and do not want to name a new representative, you must write “REVOKE” across the top of the first page of the Form 2848 with a current signature and date immediately below this annotation. Then, you must mail or fax a copy of the power of attorney with the revocation annotation to the IRS, using the Where To File Chart in the Instructions for Form 2848, or if the power of attorney is for a specific matter, to the IRS office handling the matter.

If you do not have a copy of the power of attorney you want to revoke, you must send the IRS a statement of revocation that indicates the authority of the power of attorney is revoked, lists the matters and years/periods, and lists the name and address of each recognized representative whose authority is revoked. You must sign and date this statement. If you are completely revoking authority, write "remove all years/periods" instead of listing the specific matters and years/periods.

Withdrawal by representative.

If your representative wants to withdraw from representation, he or she must write “WITHDRAW” across the top of the first page of the Form 2848 with a current signature and date immediately below the annotation. Then, he or she must provide a copy of the power of attorney with the withdrawal annotation to the IRS in the same manner described in Revocation by taxpayer above. If your representative does not have a copy of the power of attorney he or she wants to withdraw, he or she must send the IRS a statement of withdrawal that indicates the authority of the power of attorney is withdrawn, lists the matters and years/periods, and lists the name, TIN, and address (if known) of the taxpayer. The representative must sign and date this statement.

A power of attorney held by a student will be recorded on the CAF system for 130 days from the receipt date. If you are authorizing a student to represent you after that time, you will need to submit another updated Form 2848.

When Is a Power of Attorney Not Required?

A power of attorney is not required when the third party is not dealing with the IRS as your representative. The following situations do not require a power of attorney.

Providing information to the IRS.

Authorizing the disclosure of tax return information using Form 8821, Tax Information Authorization, or other written or oral disclosure consent.

Allowing the IRS to discuss return information with a third party via the checkbox provided on a tax return or other document.

Allowing a partnership representative (PR) to perform acts for the partnership under the centralized partnership audit regime for tax years beginning after December 31, 2017; however, see caution below for early election.

Allowing a tax matters partner (TMP) to perform acts for the partnership for partnership tax years ending prior to January 1, 2018.

Allowing the IRS to discuss return information with a fiduciary.

For partnership tax years beginning after December 31, 2017, the Bipartisan Budget Act of 2015, which repealed the TEFRA partnership audit and litigation procedures and the rules applicable to electing large partnerships and replaced them with a new centralized partnership audit regime, has eliminated the role of “tax matters partner” and replaced it with “partnership representative.” Pursuant to Treasury Regulation section 301.9100﻿-﻿22T, certain partnerships can elect to have the new regime apply to partnership returns for tax years beginning after November 2, 2015, and before January 1, 2018.

How Do I Fill Out Form 2848?

The following example illustrates how to complete Form 2848.

Example. Stan and Mary Doe have been notified that their joint income tax returns (Forms 1040) for 2014, 2015, and 2016 are being examined. They have decided to appoint Jim Smith, an enrolled agent, to represent them in this matter and any future matters concerning these returns. Jim, who has prepared returns at the same location for years, already has a Centralized Authorization File (CAF) number assigned to him. Mary does not want Jim to sign any agreements on her behalf, but Stan is willing to have Jim do so. Stan and Mary also authorize Jim to use an Intermediate Service Provider to access their IRS records. They want copies of all notices and written communications sent to Jim. This is the first time Stan and Mary have given power of attorney to anyone. They should each complete a Form 2848 as follows.

Line﻿ ﻿1—Taxpayer information.

Stan and Mary must each file a separate Form 2848. On his separate Form 2848, Stan enters his name, street address, and social security number in the spaces provided. Mary does likewise on her separate Form 2848.

Line﻿ ﻿2—Representative(s).

On their separate Forms 2848, Stan and Mary each enters the name and current address of their chosen representative, Jim Smith. Both Stan and Mary want Jim Smith to receive notices and communications concerning the matters identified in line﻿ ﻿3, so on their separate Forms 2848, Stan and Mary each checks the box in the first column of line﻿ ﻿2. They also enter Mr. Smith's CAF number, his preparer tax identification number (PTIN), his telephone number, and his fax number. Mr. Smith's address, telephone number, and fax number have not changed since the IRS issued his CAF number, so Stan and Mary do not check the boxes in the second column.

Line﻿ ﻿3—Acts authorized (Tax matters).

On their separate Forms 2848, Stan and Mary each enters “income tax” for the description of matter, “1040” for the form number, and “2014, 2015, and 2016” for the tax years.

Line﻿ ﻿4—Specific use not recorded on Centralized Authorization File (CAF).

On their separate Forms 2848, Stan and Mary make no entry on this line because they do not want to restrict the use of their powers of attorney to a specific use that is not recorded on the CAF. See Preparation of Form — Helpful Hints, earlier.

Line﻿ ﻿5—Additional acts authorized and restrictions.

Mary wants to sign any agreement that reflects changes to her and Stan's joint 2014, 2015, and 2016 income tax liability, so she writes “Taxpayer must sign any agreement form” on line﻿ ﻿5b of her Form 2848. Stan does not wish to restrict the authority of Jim Smith in this regard, so he leaves line﻿ ﻿5b of his Form 2848 blank. If either Mary or Stan had chosen, they could have listed other restrictions on line﻿ ﻿5b of their separate Forms 2848. Also, both Mary and Stan check the box "Access my IRS records via an Intermediate Service Provider" on line﻿ ﻿5a to allow Jim to access their IRS records through an Intermediate Service Provider.

Line﻿ ﻿6—Retention/revocation of prior power(s) of attorney.

Stan and Mary are each filing their first powers of attorney, so they make no entry on this line. However, if they had filed prior powers of attorney, the filing of this current power would revoke any earlier ones for the same tax matter(s) unless they checked the box on line﻿ ﻿6 and attached a copy of the prior power of attorney that they wanted to remain in effect.

If Mary later decides that she can handle the examination on her own, she can revoke her power of attorney even though Stan does not revoke his power of attorney. (See Revocation of Power of Attorney/Withdrawal of Representative, earlier, for the special rules that apply.)

Line﻿ ﻿7—Signature of taxpayer.

Stan and Mary each signs and dates his or her Form 2848. If a taxpayer does not sign, the IRS cannot accept the form.

Part II—Declaration of Representative.

Jim Smith must complete this part of Form 2848. If he does not sign this part, the IRS cannot accept the form.

What Happens to the Power of Attorney When Filed?

A power of attorney will be recognized after it is received, reviewed, and determined by the IRS to contain the required information. However, until a power of attorney is entered on the CAF system, IRS personnel may be unaware of the authority of the person you have named to represent you. Therefore, during this interim period, IRS personnel may request that you or your representative bring a copy to any meeting with the IRS.

Processing and Handling

How the power of attorney is processed and handled depends on whether it is a complete or incomplete document.

Incomplete document.

If Form 2848 is incomplete, the IRS will attempt to secure the missing information either by writing or telephoning you or your representative. For example, if your signature or signature date is missing, the IRS will contact you. If information concerning your representative is missing and information sufficient to make a contact (such as an address and/or a telephone number) is on the document, the IRS will try to contact your representative.

In either case, the power of attorney is not considered valid until all required information is entered on the document. The individual(s) named as representative(s) will not be recognized to practice before the IRS, on your behalf, until the document is complete and accepted by the IRS.

Complete document.

If the power of attorney is complete and valid, the IRS will take action to recognize the representative. In most instances, this includes processing the document on the CAF system. Recording the data on the CAF system enables the IRS to direct copies of mailings to authorized representatives and to readily recognize the scope of authority granted.

Documents not processed on CAF.

Specific-use powers of attorney are not processed on the CAF system (see Preparation of Form — Helpful Hints, earlier). For example, a power of attorney that is a one-time or specific-issue grant of authority is not processed on the CAF system. These documents remain with the related case files. In this situation, you should check the box on line﻿ ﻿4 of Form 2848. In these situations, the representative should bring a copy of the power of attorney to each meeting with the IRS.

Dealing With the Representative

After a valid power of attorney is filed, the IRS will recognize your representative. However, if it appears the representative is responsible for unreasonably delaying or hindering the prompt disposition of an IRS matter by failing to furnish, after repeated requests, nonprivileged information, the IRS can contact you directly. For example, in most instances in which a power of attorney is recognized, the IRS will contact the representative to set up appointments and to provide the representative with lists of required items. However, if the representative is unavailable, does not respond to repeated requests, and does not provide required items (other than items considered privileged), the IRS can bypass your representative and contact you directly.

If a representative engages in conduct described above, the matter can be referred to the Office of Professional Responsibility for consideration of possible disciplinary action.

Notices and other correspondence.

If you want to authorize your representative to receive copies of all notices and communications sent to you by the IRS, you must check the box that is provided under the representative's name and address. No more than two representatives may receive copies of notices and communications sent to you by the IRS. Do not check the box if you do not want copies of notices and communications sent to your representative(s).

Note. Representatives will not receive forms, publications, and other related materials with the correspondence.

How To Get Tax Help

If you have questions about a tax issue, need help preparing your tax return, or want to download free publications, forms, or instructions, go to IRS.gov and find resources that can help you right away.

Preparing and filing your tax return.

Find free options to prepare and file your return on IRS.gov or in your local community if you qualify.

The Volunteer Income Tax Assistance (VITA) program offers free tax help to people who generally make $54,000 or less, persons with disabilities, and limited-English-speaking taxpayers who need help preparing their own tax returns. The Tax Counseling for the Elderly (TCE) program offers free tax help for all taxpayers, particularly those who are 60 years of age and older. TCE volunteers specialize in answering questions about pensions and retirement-related issues unique to seniors.

You can go to IRS.gov to see your options for preparing and filing your return which include the following.

Free File. Go to IRS.gov/FreeFile. See if you qualify to use brand-name software to prepare and e-file your federal tax return for free.

VITA. Go to IRS.gov/VITA, download the free IRS2Go app, or call 1﻿-﻿800﻿-﻿906﻿-﻿9887 to find the nearest VITA location for free tax preparation.

TCE. Go to IRS.gov/TCE, download the free IRS2Go app, or call 1﻿-﻿888﻿-﻿227﻿-﻿7669 to find the nearest TCE location for free tax preparation.

Getting answers to your tax questions.On IRS.gov get answers to your tax questions anytime, anywhere.

Go to IRS.gov/Help or IRS.gov/LetUsHelp pages for a variety of tools that will help you get answers to some of the most common tax questions.

Go to IRS.gov/ITA for the Interactive Tax Assistant, a tool that will ask you questions on a number of tax law topics and provide answers. You can print the entire interview and the final response for your records.

Go to IRS.gov/Pub17 to get Pub. 17, Your Federal Income Tax for Individuals, which features details on tax-saving opportunities, 2017 tax changes, and thousands of interactive links to help you find answers to your questions. View it online in HTML, as a PDF, or download it to your mobile device as an eBook.

You may also be able to access tax law information in your electronic filing software.

Getting tax forms and publications.

Go to IRS.gov/Forms to view, download, or print all of the forms and publications you may need. You can also download and view popular tax publications and instructions (including the 1040 instructions) on mobile devices as an eBook at no charge. Or, you can go to IRS.gov/OrderForms to place an order and have forms mailed to you within 10 business days.

Access your online account (Individual taxpayers only).

Go to IRS.gov/Account to securely access information about your federal tax account.

View the amount you owe, pay online or set up an online payment agreement.

Access your tax records online.

Review the past 18 months of your payment history.

Go to IRS.gov/SecureAccess to review the required identity authentication process.

Using direct deposit.

The fastest way to receive a tax refund is to combine direct deposit and IRS e-file. Direct deposit securely and electronically transfers your refund directly into your financial account. Eight in 10 taxpayers use direct deposit to receive their refund. IRS issues more than 90% of refunds in less than 21 days.

Delayed refund for returns claiming certain credits.

Due to changes in the law, the IRS can’t issue refunds before mid-February 2018, for returns that properly claimed the earned income credit (EIC) or the additional child tax credit (ACTC). This applies to the entire refund, not just the portion associated with these credits.

Getting a transcript or copy of a return.

The quickest way to get a copy of your tax transcript is to go to IRS.gov/Transcripts. Click on either "Get Transcript Online" or "Get Transcript by Mail" to order a copy of your transcript. If you prefer, you can:

Order your transcript by calling 1﻿-﻿800﻿-﻿908﻿-﻿9946.

Mail Form 4506-T or Form 4506T-EZ (both available on IRS.gov).

Using online tools to help prepare your return.

Go to IRS.gov/Tools for the following.

The Earned Income Tax Credit Assistant (IRS.gov/EIC) determines if you’re eligible for the EIC.

The Online EIN Application (IRS.gov/EIN) helps you get an employer identification number.

The IRS Withholding Calculator (IRS.gov/W4App) estimates the amount you should have withheld from your paycheck for federal income tax purposes.

The First Time Homebuyer Credit Account Look-up (IRS.gov/HomeBuyer) tool provides information on your repayments and account balance.

The Sales Tax Deduction Calculator (IRS.gov/SalesTax) figures the amount you can claim if you itemize deductions on Schedule﻿ ﻿A (Form 1040), choose not to claim state and local income taxes, and you didn’t save your receipts showing the sales tax you paid.

Resolving tax-related identity theft issues.

The IRS doesn’t initiate contact with taxpayers by email or telephone to request personal or financial information. This includes any type of electronic communication, such as text messages and social media channels.

Go to IRS.gov/IDProtection for information and videos.

If your SSN has been lost or stolen or you suspect you’re a victim of tax-related identity theft, visit IRS.gov/ID to learn what steps you should take.

Checking on the status of your refund.

Go to IRS.gov/Refunds.

Due to changes in the law, the IRS can’t issue refunds before mid-February 2018, for returns that properly claimed the EIC or the ACTC. This applies to the entire refund, not just the portion associated with these credits.

Download the official IRS2Go app to your mobile device to check your refund status.

Call the automated refund hotline at 1﻿-﻿800﻿-﻿829﻿-﻿1954.

Making a tax payment.

The IRS uses the latest encryption technology to ensure your electronic payments are safe and secure. You can make electronic payments online, by phone, and from a mobile device using the IRS2Go app. Paying electronically is quick, easy, and faster than mailing in a check or money order. Go to IRS.gov/Payments to make a payment using any of the following options.

IRS Direct Pay: Pay your individual tax bill or estimated tax payment directly from your checking or savings account at no cost to you.

Debit or credit card: Choose an approved payment processor to pay online, by phone, and by mobile device.

Electronic Funds Withdrawal: Offered only when filing your federal taxes using tax preparation software or through a tax professional.

Electronic Federal Tax Payment System: Best option for businesses. Enrollment is required.

Check or money order: Mail your payment to the address listed on the notice or instructions.

Cash: You may be able to pay your taxes with cash at a participating retail store.

What if I can’t pay now?

Go to IRS.gov/Payments for more information about your options.

Apply for an online payment agreement (IRS.gov/OPA) to meet your tax obligation in monthly installments if you can’t pay your taxes in full today. Once you complete the online process, you will receive immediate notification of whether your agreement has been approved.

Use the Offer in Compromise Pre-Qualifier (IRS.gov/OIC) to see if you can settle your tax debt for less than the full amount you owe.

Checking the status of an amended return.

Go to IRS.gov/WMAR to track the status of Form 1040X amended returns. Please note that it can take up to 3 weeks from the date you mailed your amended return for it to show up in our system and processing it can take up to 16 weeks.

Understanding an IRS notice or letter.

Go to IRS.gov/Notices to find additional information about responding to an IRS notice or letter.

Contacting your local IRS office.

Keep in mind, many questions can be answered on IRS.gov without visiting an IRS Tax Assistance Center (TAC). Go to IRS.gov/LetUsHelp for the topics people ask about most. If you still need help, IRS TACs provide tax help when a tax issue can’t be handled online or by phone. All TACs now provide service by appointment so you’ll know in advance that you can get the service you need without long wait times. Before you visit, go to IRS.gov/TACLocator to find the nearest TAC, check hours, available services, and appointment options. Or, on the IRS2Go app, under the Stay Connected tab, choose the Contact Us option and click on “Local Offices.”

Watching IRS videos.

The IRS Video portal (IRSvideos.gov) contains video and audio presentations for individuals, small businesses, and tax professionals.

Getting tax information in other languages.

For taxpayers whose native language isn’t English, we have the following resources available. Taxpayers can find information on IRS.gov in the following languages.

Spanish (IRS.gov/Spanish).

Chinese (IRS.gov/Chinese).

Vietnamese (IRS.gov/Vietnamese).

Korean (IRS.gov/Korean).

Russian (IRS.gov/Russian).

The IRS TACs provide over-the-phone interpreter service in over 170 languages, and the service is available free to taxpayers.

The Taxpayer Advocate Service Is Here To Help You

What is the Taxpayer Advocate Service?

The Taxpayer Advocate Service (TAS) is an independent organization within the IRS that helps taxpayers and protects taxpayer rights. Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights.

What Can the Taxpayer Advocate Service Do For You?

We can help you resolve problems that you can’t resolve with the IRS. And our service is free. If you qualify for our assistance, you will be assigned to one advocate who will work with you throughout the process and will do everything possible to resolve your issue. TAS can help you if:

Your problem is causing financial difficulty for you, your family, or your business,

You face (or your business is facing) an immediate threat of adverse action, or

You’ve tried repeatedly to contact the IRS but no one has responded, or the IRS hasn’t responded by the date promised.

How Can You Reach Us?

We have offices in every state, the District of Columbia, and Puerto Rico. Your local advocate’s number is in your local directory and at TaxpayerAdvocate.IRS.gov/Contact-Us. You can also call us at 1﻿-﻿877﻿-﻿777﻿-﻿4778.

How Can You Learn About Your Taxpayer Rights?

The Taxpayer Bill of Rights describes 10 basic rights that all taxpayers have when dealing with the IRS. Our Tax Toolkit at TaxpayerAdvocate.IRS.gov can help you understand what these rights mean to you and how they apply. These are your rights. Know them. Use them.

How Else Does the Taxpayer Advocate Service Help Taxpayers?

TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, please report it to us at IRS.gov/SAMS.

Low Income Taxpayer Clinics

Low Income Taxpayer Clinics (LITCs) are independent from the IRS. LITCs represent individuals whose income is below a certain level and need to resolve tax problems with the IRS, such as audits, appeals, and tax collection disputes. In addition, clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee. To find a clinic near you, visit TaxpayerAdvocate.IRS.gov/LITCmap or see IRS Publication 4134, Low Income Taxpayer Clinic List.

Glossary

Annual Filing Season Program (AFSP): The Annual Filing Season Program is a voluntary program that allows limited practice rights for return preparers who are not attorneys, certified public accountants, or enrolled agents. For additional details, see Annual Filing Season Program (AFSP) and Directory of Federal Tax Return Preparers, earlier, or go to IRS.gov/Tax-Professionals/Annual-Filing-Season-Program for more information.

Annual Filing Season Program Record of Completion: The IRS issues an Annual Filing Season Program Record of Completion to tax return preparers who obtain a certain number of continuing education hours in preparation for a specific tax year. See above under Annual Filing Season Program (AFSP) and Directory of Federal Tax Return Preparers for more information.

Attorney-in-fact: An agent authorized by a person under a power of attorney to perform certain act(s) or kind(s) of acts for that person.

CAF number: The Centralized Authorization File number issued by the IRS to each representative whose power of attorney, and each designee whose tax information authorization, has been recorded on the CAF system.

Centralized Authorization File (CAF) System: The computer file system containing information regarding the authority of individuals appointed under powers of attorney or persons designated under the tax information authorization system. This system gives IRS personnel quicker access to authorization information.

Circular 230 individual: Generally, an attorney, CPA, enrolled agent, enrolled retirement plan agent, Annual Filing Season Program Record of Completion holder, appraiser, or enrolled actuary authorized to practice before the IRS. Other individuals may qualify to practice temporarily or engage in limited practice before the IRS; however, they are not referred to as practitioners.

Commissioner: The Commissioner of the Internal Revenue Service.

Durable power of attorney: A power of attorney that is not subject to a time limit and that will continue in force after the incapacitation or incompetency of the principal (the taxpayer).

Enrolled agent: Any individual who is licensed under the provisions of Treasury Department Circular No. 230 to practice before the IRS.

Federal tax matter: Any matter concerning the application or interpretation of (1) a revenue provision as defined in section 6110(i)(1)(B) of the Internal Revenue Code; (2) any provision of law impacting a person’s obligations under the internal revenue laws and regulations, including, but not limited to the person’s liability to pay tax or obligation to file returns; or (3) any other law or regulation administered by the IRS.

Fiduciary: Any trustee, executor, administrator, receiver, or guardian that stands in the position of a taxpayer and acts as the taxpayer, not as a representative.

General power of attorney: A power of attorney that authorizes the attorney-in-fact to perform any and all acts the taxpayer can perform.

Government officer or employee: An individual who is an officer or employee of the executive, legislative, or judicial branch of a state or of the United States Government; an officer or employee of the District of Columbia; a Member of Congress.

Limited power of attorney: A power of attorney that limits the attorney-in-fact to perform only certain specified act(s).

Office of Professional Responsibility: The Office of Professional Responsibility generally has responsibility for matters related to practitioner conduct, and exclusive responsibility for discipline, including disciplinary proceedings, sanctions and reinstatement. The Return Preparer Office is responsible for matters related to the issuance of PTINs, acting on applications for enrollment, and administering competency testing and continuing education for designated groups.

Practitioner: A practitioner is an individual who is an attorney, CPA, enrolled agent, enrolled actuary, enrolled retirement plan agent, or Annual Filing Season Program participant.

Recognized representative: An individual who is recognized to represent a taxpayer before the IRS.

Unenrolled return preparer: An individual other than an attorney, CPA, enrolled agent, enrolled retirement plan agent, or enrolled actuary who for compensation 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. Some unenrolled return preparers may hold annual filing season program records of completion. As of December 31, 2015, only AFSP record of completion holders are authorized to represent taxpayers with returns prepared and signed after that date.

Index

A | C | D | E | F | G | I | L | N | O | P | R | S | T | U | W

A

Actuaries Attorney-in-fact:

Annual Filing Season Program (AFSP) Annual Filing Season﻿…

Annual Filing Season Program Record of Completion Annual Filing Season﻿…

Appraisers Appraisers.

Assistance (See Tax help)

Associations Corporations, associations﻿…

Attorney-in-fact Attorney-in-fact:

Attorneys Attorneys., Attorney-in-fact:

Authorization letter Authorization for Special﻿…

Authorizing a representative Authorizing a Representative

C

CAF (See Centralized Authorization File (CAF))

CAF number Authorization for Special﻿…, CAF number:

CPAs (See Certified public accountants (CPAs))

Centralized Authorization File (CAF) Centralized Authorization﻿…

Certified public accountants (CPAs) Certified public accountants﻿…, Attorney-in-fact:

Circular 230 individual Circular 230 individual:

Commissioner Commissioner:

Corporations Corporations, associations﻿…

D

Disbarment Suspension and disbarment, Censure, Disbarments﻿…

Disreputable conduct Incompetence and Disreputable﻿…

Durable power of attorney Durable power of attorney:

E

Enrolled actuaries Enrolled actuaries.

Enrolled agent Enrolled agents., How Does an Individual﻿…, Enrolled agent:

Enrolled retirement plan agent Enrolled retirement﻿…

F

FAX copies FAX copies.

Federal tax matter Federal tax matter:

Fiduciary Fiduciary:

Form 2848 Form Required, Preparation of Form﻿…, How Do I Fill Out Form﻿…

G

General power of attorney General power of attorney:

Glossary Practice Before the﻿…, Annual Filing Season﻿…

Government officer and employee Government officer or﻿…

I

Identity theft Resolving tax-related﻿…

Inactive retirement status Inactive retirement﻿…

Inactive roster Inactive roster.

Incapacity or incompetency Incapacity or incompetency

Intermediate Service Providers Intermediate Service﻿…

L

Limited power of attorney Limited power of attorney:

Loss of eligibility Loss of Eligibility

Failure to meet requirements Failure to meet requirements

Low Income Taxpayer Clinic student interns Low Income Taxpayer﻿…

N

Negotiation of taxpayer checks Negotiation of taxpayer﻿…

Non-IRS power of attorney Non-IRS powers of attorney

O

Office of Professional Responsibility Practice Before the﻿…, Office of Professional﻿…

P

Partnership representatives Partnership representatives

Partnerships Corporations, associations﻿…

Power of attorney What Is a Power of Attorney?, When Is a Power of Attorney﻿…, Where To File a Power﻿…, When Is a Power of Attorney﻿…, What Happens to the﻿…

Processing and handling Processing and Handling

Representative Dealing With the Representative

Practice before the IRS What Is Practice Before﻿…, Who Can Practice Before﻿…, Who May Not Practice﻿…

Practitioner Practitioner:

Processing a non-IRS power of attorney Processing a non-IRS﻿…

Protected communication:

Tax shelters Communications regarding﻿…

Publications (See Tax help)

R

Recognized representative Recognized representative:

Representation outside the United States Representation Outside﻿…

Representative designations Representative designations

Rules of practice What Are the Rules of﻿…

Due diligence General due diligence

Duties Duties and Restrictions

Duty to advise Duty to advise.

S

Special appearances Authorization for Special﻿…

Students Students in LITCs and﻿…

Suspension Suspension and disbarment, Censure, Disbarments﻿…

T

Tax help How To Get Tax Help

Termination Incapacity or incompetency

U

Unenrolled individuals Other individuals who﻿…

Employee Other individuals who﻿…

Family member Other individuals who﻿…

Fiduciary Other individuals who﻿…

Individual Other individuals who﻿…

Officer Other individuals who﻿…

Partner Other individuals who﻿…

Unenrolled return preparer Unenrolled return preparers, Unenrolled return preparer:

W

Where to file Where To File a Power﻿…