Line 3, page 1 screenshot of Form 2848 discussed in depth with samples of acceptable entries.-The taxpayer should enter a description of the matter to which the power of attorney pertains (e.g., exempt status/income/excise/employment/UBIT).-The taxpayer should list all returns included in the audit, (e.g., Forms 990, 990-T, 4720, 940, 941, 730). Enter the different type of forms (e.g., 990, 990-T, 941) on separate lines.-For multiple years or a series of inclusive periods, including quarterly periods, the taxpayer may list "2012 thru 2014" or "2nd 2012 - 3rd 2013". Using "2013" would cover all quarters in 2013. General references such as "All years", "All periods", or "All taxes" aren’t permitted. Any power of attorney with a general reference will be returned. The POA covers only the years or periods listed on line 3.