You have the right to represent yourself before the IRS. You may also authorize someone to represent you before the IRS in connection with a federal tax matter. If you choose to have someone represent you, your representative must be an individual authorized to practice before the IRS. Submit a power of attorney if you want to authorize an individual to represent you before the IRS. You can use Form 2848, Power of Attorney and Declaration of Representative for this purpose. Refer to IR-2021-20 for information about a new electronic submission option for Form 2848. Your signature on the Form 2848 allows the individual or individuals named to represent you before the IRS and to receive your tax information for the matter(s) and tax year(s)/period(s) specified on the Form 2848. Generally, when you submit a Form 2848, it's included on the IRS's Centralized Authorization File (CAF). The CAF allows IRS personnel who don't have access to the original power of attorney to determine whether you've authorized an individual to represent you. Joint filers must submit separate Forms 2848 to have the power of attorney recorded on the CAF. It's important that you fill out the Form 2848 correctly, sign, and date it, to avoid the CAF unit from rejecting it. If you want to allow a person to receive your tax information, but don't want this person to represent you before the IRS, refer to Topic No. 312. For additional information, see the Instructions for Form 2848 and Publication 947, Practice Before the IRS and Power of Attorney.