Instructions for Form 2848 |
2006 Tax Year |
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.
Revocation of an existing power of attorney.
The instructions have been revised to allow representatives to use the same procedures as taxpayers for revoking an
existing power of attorney. See
Revocation of Power of Attorney/Withdrawal of Representative on page 2.
Authorization to file Form 2848 electronically.
Your representative may be able to file Form 2848 with the IRS electronically. PIN number boxes have been added to
the taxpayer's signature
section. Entering a PIN number will give your representative authority to file Form 2848 electronically using the PIN number
as the electronic
signature. You can use any five digits other than all zeros as a PIN number. You may use the same PIN number that you used
on other filings with the
IRS. See Where To File below if completing Form 2848 only for this purpose.
Use of Form 2848 is limited to appointing a representative.
If the representative you appoint is not qualified to sign Part II of this form, Form 2848 will not be honored and
will be returned to you. As of
March 2004, the IRS will no longer treat such invalid forms as authority for the person you named to receive your tax information.
Use Form 2848 to authorize an individual to represent you before the IRS. The individual you authorize must be a person eligible
to practice before
the IRS. The eligible individuals are listed in Part II, Declaration of Representative, items a-h. You may authorize a student
who works in a Qualified Low Income Taxpayer Clinic (QLITC) or Student Tax Clinic Program (STCP) to represent you under a
special order issued by the
Office of Professional Responsibility. See page 3. Your authorization of a qualifying representative will also allow that
individual to receive and
inspect your confidential tax information. See the instructions for line 7 on page 4.
Use Form 8821, Tax Information Authorization, if you want to authorize an individual or organization to receive or inspect your
confidential tax return information, but do not want to authorize the individual or organization to represent you before the
IRS.
Use Form 56, Notice Concerning Fiduciary Relationship, to notify the IRS of the existence of a fiduciary relationship. A fiduciary
(trustee, executor, administrator, receiver, or guardian) stands in the position of a taxpayer and acts as the taxpayer, not
as a representative. If a
fiduciary wishes to authorize an individual to represent or perform certain acts on behalf of the entity, then a power of
attorney must be filed and
signed by the fiduciary who is acting in the position of the taxpayer.
Generally, mail or fax Form 2848 directly to the IRS. See the Where To File Chart below. Exceptions are listed below.
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If Form 2848 is for a specific use, mail or fax it to the office handling the specific matter. For more information on specific
use, see the
instructions for line 4 on page 3.
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If you complete Form 2848 only for the purpose of electronic signature authorization, do not file Form 2848 with the IRS.
Instead, give it to your representative, who will retain the document.
Where To File Chart
IF you live in... |
THEN use this address... |
Fax number* |
Alabama, Arkansas, Connecticut, Delaware, District of Columbia, Florida, Georgia, Illinois, Indiana, Kentucky, Louisiana,
Maine,
Maryland, Massachusetts, Michigan, Mississippi, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode
Island, South Carolina,
Tennessee, Vermont, Virginia, or West Virginia
|
Internal Revenue Service
Memphis Accounts Management Center
5333 Getwell Road
Stop 8423
Memphis, TN 38118
|
901-546-4115 |
Alaska, Arizona, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Minnesota, Missouri, Montana, Nebraska, Nevada, New Mexico,
North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wisconsin, or Wyoming
|
Internal Revenue Service
Ogden Accounts Management Center
1973 N. Rulon White Blvd.
Mail Stop 6737
Ogden, UT 84404
|
801-620-4249 |
All APO and FPO addresses, American Samoa, nonpermanent residents of Guam or the Virgin Islands**, Puerto Rico (or if excluding
income under Internal Revenue Code section 933), a foreign country: U.S. citizens and those filing Form 2555, 2555-EZ, or
4563.
|
Internal Revenue Service
Philadelphia Accounts Management Center
11601 Roosevelt Blvd.
DPSW 312
Philadelphia, PA 19255
|
215-516-1017 |
* These numbers may change without notice. |
**Permanent residents of Guam should use Department of Taxation, Government of Guam, P.O. Box 23607,
GMF, GU 96921; permanent residents of the Virgin Islands should use: V.I. Bureau of Internal Revenue, 9601 Estate Thomas Charlotte
Amaile, St. Thomas,
V.I. 00802.
|
This power of attorney authorizes the representative to perform any and all acts you can perform, such as signing consents
extending the time to
assess tax, recording the interview, or executing waivers agreeing to a tax adjustment. Also, you may authorize your representative
to substitute
another representative or delegate authority to another representative by adding this authority in the space provided on line
5. However, authorizing
someone as your power of attorney does not relieve you of your tax obligations.
The power to sign tax returns can be granted only in limited situations. See the instructions for line 5 on page 3.
Unenrolled Return Preparer
An unenrolled return preparer is an individual other than an attorney, CPA, enrolled agent, or enrolled actuary who prepares
and signs a taxpayer's
return as the preparer, or who prepares a return but is not required (by the instructions to the return or regulations) to
sign the return.
An unenrolled return preparer is permitted to represent you only before customer service representatives, revenue agents,
and examination officers,
with respect to an examination regarding the return he or she prepared.
An unenrolled return preparer cannot:
-
Represent a taxpayer before other offices of the IRS, such as Collection or Appeals. This includes the Automated Collection
System (ACS)
unit.
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Execute closing agreements.
-
Extend the statutory period for tax assessments or collection of tax.
-
Execute waivers.
-
Execute claims for refund.
-
Receive refund checks.
For more information, see Rev. Proc. 81-38, printed as Pub. 470, Limited Practice Without Enrollment.
If the unenrolled return preparer does not meet the requirements for limited representation, you may file Form 8821, which
will authorize the
unenrolled return preparer to inspect and/or receive your taxpayer information, but will not authorize the unenrolled return
preparer to represent
you. See Form 8821.
Revocation of Power of Attorney/Withdrawal of Representative
If you want to revoke an existing power of attorney and do not want to name a new representative, or if a representative wants
to withdraw from
representation, send a copy of the previously executed power of attorney to the IRS, using the Where To File Chart on page 1. The copy of
the power of attorney must have a current signature of the taxpayer if the taxpayer is revoking, or the representative if
the representative is
withdrawing, under the original signature on line 9. Write “REVOKE” across the top of Form 2848. If you do not have a copy of the power of
attorney you want to revoke or withdraw, send a statement to the IRS. The statement of revocation or withdrawal must indicate
that the authority of
the power of attorney is revoked, list the tax matters, and must be signed and dated by the taxpayer or representative. If
the taxpayer is revoking,
list the name and address of each recognized representative whose authority is revoked. If the representative is withdrawing,
list the name, TIN, and
address (if known) of the taxpayer.
To revoke a specific use power of attorney, send the power of attorney or statement of revocation/withdrawal to the IRS office
handling your case,
using the above instructions.
If you want to prepare and use a substitute Form 2848, see Pub. 1167, General Rules and Specifications for Substitute Forms and
Schedules. If your substitute Form 2848 is approved, the form approval number must be printed in the lower left margin of
each substitute Form 2848
you file with the IRS.
Additional information concerning practice before the IRS may be found in:
For general information about taxpayer rights, see
Pub. 1, Your Rights as a Taxpayer.
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