Completing IRS Form 2848 – Power of Attorney and Declaration of Representative

| January 11, 2013

If you wish to dispute an IRS ruling or a tax liability, but prefer to appoint someone who is better able to champion your cause, you need to complete and file Form 2848, Power of Attorney and Declaration of Representative. With this form you can name an individual or corporation to represent you in your dispute. The person can be an attorney, CPA or even a family member or employee. No matter what the person’s qualifications, if you wish them to represent you to the IRS, complete form 2848.

The two-page form isn’t difficult to complete. Start by inserting the taxpayer information such as name, address, tax ID number and phone number under section 1. The next most important information on this Power of Attorney Declaration of Representative form is to name the representative.

Power of Attorney Information

Form 2848 allows space for up to three representatives in section 2. Indicate whether or not the representatives should receive the IRS notices and communications. In the box next to the representative’s name and address, insert information such as CAF (Centralized Authorization File) number if you have one, PTIN (for registered tax preparers), phone and fax number.

In section 3 list the matters for which your Power of Attorney will represent you. Give a description, tax form number and years or periods for which there is a dispute.

Non CAF File Items

There are certain instances when some Power of Attorney appointments are not recorded in the Centralized Authorization File. In such cases, the “Specific use not recorded on Centralized Authorization File” box in section 4 should be checked. A few examples of non-CAF items are corporate dissolutions, applications for an EIN, Freedom of Information Act request and more. To find a complete listing of non-recorded CAF items download the IRS instructions for form 2848 and skip to page 4.

Representative Appointment

Section 5 and 6 spells out the powers being given to the authorized representative. It also lists exceptions and should be read closely by all parties signing the form. This power of attorney supersedes and revokes any prior power of attorney forms filed. If you want to keep an earlier power of attorney in effect, you must attach a copy of the prior POA form and check the box accordingly.

Finally, the remainder of the form requires signatures of all parties involved. If you forget to sign and/or date the form, the IRS will return it to you.

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Category: Form 2848

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Felicia A. Williams is a wife, mother, freelance writer and owner of Tidbits and Stuff.

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