Publication 947 |
2001 Tax Year |
Important Reminders
Form 8821.
Form 8821, Tax Information Authorization, can be used
only to authorize disclosure of tax information to a third party. See
When Is a Power of Attorney Not Required, later. To appoint
a representative, use Form 2848, Power of Attorney and
Declaration of Representative.
Non-IRS powers of
attorney.
A general, durable, or even a limited power of attorney will be
accepted by the IRS if it satisfies the same requirements as does Form
2848. If the non-IRS power of attorney does not contain all the
required information, the attorney-in-fact (the representative)
appointed by the non-IRS power of attorney may be able to add the
missing information by attaching a Form 2848. See Non-IRS powers
of attorney, under When Is a Power of Attorney Required,
later.
Facsimile copies.
The IRS will accept a copy of a power of attorney that is submitted
by facsimile transmission (FAX) if the appropriate IRS office is
equipped to receive it.
Previous| First | Next
Publication Index | IRS-Forms Main | Home
|