Instructions for Form 2848 - Notices
This is archived information that pertains only to the 2006 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
Privacy Act and Paperwork Reduction Act Notice.
We ask for the information on this form to carry out the Internal Revenue laws of the United States. Form 2848 is provided
by the IRS for your
convenience and its use is voluntary. If you choose to designate a representative to act on your behalf, under section 6109,
you must disclose your
SSN, ITIN, or EIN. The principal purpose of this disclosure is to secure proper identification of the taxpayer. We need this
information to gain
access to your tax information in our files and properly respond to any request. If you do not disclose this information,
the IRS may suspend
processing of the power of attorney and may not be able to honor your power of attorney until you provide the number.
We may disclose this information to Department of Justice for civil or criminal litigation. We may also disclose this information
to other
countries under a tax treaty, or to Federal and state agencies to enforce Federal nontax criminal laws and to combat terrorism.
The authority to
disclose information to combat terrorism expired on December 31, 2003. Legislation is pending that would reinstate this authority.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless
the form displays a valid
OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may
become material in the
administration of any Internal Revenue law.
The time needed to complete and file Form 2848 will vary depending on individual circumstances. The estimated average time
is:
Recordkeeping, 6 min.; Learning about the law or the form, 31 min.; Preparing the form, 26 min.; Copying and
sending the form to the IRS, 34 min.
If you have comments concerning the accuracy of these time estimates or suggestions for making Form 2848 simpler, we would
be happy to hear from
you. You can write to the Tax Products Coordinating Committee, Western Area Distribution Center, Rancho Cordova, CA 95743-0001.
Do not send
Form 2848 to this address. Instead, see the Where To File Chart on page 1.