These instructions help tax-advantaged bond issuers, conduit borrowers and other related taxpayers complete Form 2848 or 8821. Use: Form 2848, Power of Attorney and Declaration of RepresentativePDF when you want to authorize an individual to represent you before the IRS, or Form 8821, Tax Information AuthorizationPDF, when you want to name an individual to inspect confidential tax return information related to the bond issuance. These guidelines supplement, and don't replace the Instructions for Form 2848PDF and Instructions for Form 8821PDF. Line 1 – Taxpayer Information Enter the bond issuer's name, address, phone number and employer identification number (EIN), if that is the entity being represented. For others (for example, a conduit borrower), follow the instructions for the form. Line 3 – Acts Authorized (2848)/Tax Information (8821) In the first column, Description of Matter (2848)/Type of Tax Information (8821): specifically describe the matter that the power of attorney or tax information authorization covers (for example, "examination of tax-advantaged bond issuance") include, if applicable, the complete legal name of the bond issue, issue amount, series, CUSIP number and date the bonds were issued. In the second column, Tax Form Number, enter the IRS form number of the return covered by this authorization, if applicable (for example, 8038-G). In the third column, Year(s) or Period(s), enter the bond issue date in "YYYYMM" format disregarding the day. To the right of the period, enter the three-digit IRS report number from IRS Notice CP152, Acknowledgement of Receipt of Tax Exempt Bond Form, for the return to which the power of attorney or tax information authorization relates. If you don't know the IRS report number, then leave blank. Line 4 - Specific Use Not Recorded on Centralized Authorization File (CAF) Do not check Box 4. IRS records authorizations on CAF. If you have questions about completing Form 2848 or Form 8821, please contact the agent or specialist who contacted you.