Use Form 2848 to authorize an individual to represent you before the IRS. The individual you authorize must be a person eligible to practice before the IRS.
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 appearance authorization issued by the Taxpayer Advocate Service.
Your authorization of a qualifying representative will also allow that individual to receive and inspect your confidential tax information.
Other Items You May Find Useful
Publicación 1SP, Derechos del Contribuyente
Publication 1, Your Rights as a Taxpayer
Publication 216, Conference and Practice Requirements (PDF)
Publication 947, Practice Before the IRS and Power of Attorney
Treasury Department Circular No. 230, Regulations Governing Practice before the Internal Revenue Service
Comment on Form 2848
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