Example of Form 2848, Part 1, Line 3, Columns 1, 2 and 3, Acts AuthorizedCompleted Form 2848, Part 1, Line 3, Columns 1, 2 and 3. Column 1 shows Centralized Partnership Audit Regime (BBA). Column 2 shows form 1065. Column 3 shows the return year for which the POA is being appointed (2018) Note: See instructions for fiscal and short years.