If you want someone to represent you before the IRS on a Federal
tax matter, file Form 2848 (PDF), Power of
Attorney and Declaration of Representative, with the IRS office where
you want your representative to act for you. Your representative must be a
person authorized to practice before the IRS. Your signature on Form 2848 allows
the individual or individuals named to represent you before the IRS and to
receive your tax information. Refer to Topic 312, Disclosure
Authorizations, if you want to allow a person to receive your tax information,
but do not want this person to represent you before the IRS.
Generally, when you appoint a representative on Form 2848, that
representative's authority includes, but is not limited to: extending the
time for assessing and collecting tax, signing a waiver agreeing to a tax
assessment, and waiving restrictions on the assessment and collection of deficiencies
of tax. The representative can also substitute another representative if you
specifically permit this on the power of attorney. A representative can be
authorized to sign an income tax return for you, but only in limited circumstances,
and only if you specifically permit this on the power of attorney. If you
want to limit what the representative can do on your behalf, you will have
to indicate those limitations on Form 2848 (PDF) Line
5. The authority granted to an unenrolled tax return preparer is more
limited than that just described. Special rules of limited practice applicable
to unenrolled tax return preparers are described in the Form 2848 Instructions, and in Publication 470 (PDF), Limited
Practice Without Enrollment.
When completing the Form 2848, you must show the name, taxpayer
identification number (TIN), and address of the taxpayer, as well as, the
name and address of the representative(s), the type of tax, the tax form number
and the year(s) and/or period(s) for which the power is granted. You can list
returns for any number of specified years and/or periods that have already
ended and returns for years and/or periods that will end no later than three
years from the date the form is signed.
For example, you may list income tax, Form 1040 (PDF),
for Calendar Year 2005 and employment tax, Form 941 (PDF),
for the first and second quarters of 2006. A general reference to "all years",
"all periods," or "all taxes" is not acceptable. Form 2848 will be
returned to you for correction if you use such general references.
Form 2848 must be signed and dated by both husband and wife if
the husband and wife filed a joint return and the same individual will represent
both husband and wife. If one spouse does not wish to be represented, only
the spouse who wishes to be represented should sign and date the Form 2848.
If the husband and wife filed a joint return, but wish to be represented by
different individuals, each spouse must complete his or her own Form 2848 (PDF).
For additional information, see Form 2848 Instructions and Publication 947, Practice Before the IRS and Power of Attorney.
