Form 2848 (Power of Attorney and Declaration of Representative) is the IRS form used to grant another person the legal authority to represent a taxpayer before the IRS for specific tax matters.
Who can be listed as a representative on Form 2848: - Enrolled agents (EAs) - Certified Public Accountants (CPAs) - Attorneys - Other eligible individuals (enrolled actuaries, enrolled retirement plan agents) - NOT: friends, family members (unless they are one of the above), or unenrolled preparers.
What Form 2848 authorizes: - Receive and inspect confidential tax information. - Represent the taxpayer in IRS interviews and correspondence. - Sign consents to extend the assessment statute. - Sign agreements and offers in compromise. - Sign tax returns in limited circumstances.
Form 2848 requirements: - Taxpayer's name, address, and TIN. - Representative's name, address, PTIN, and designation. - The specific tax matters, tax form numbers, and tax years covered. - Specific acts authorized (or any restrictions). - Both taxpayer and representative must sign.
Form 2848 vs. Form 8821: - Form 2848: Grants authority to represent — the representative can speak on the taxpayer's behalf. - Form 8821 (Tax Information Authorization): Only authorizes the IRS to disclose tax information to the designee — does NOT allow the designee to represent the taxpayer.
CAF (Centralized Authorization File): Once filed, Form 2848 is entered in the IRS's CAF system so any IRS employee can verify the representative's authority.
> Exam tip: Form 2848 = representation authority (EA can act and speak for the taxpayer). Form 8821 = information disclosure only (no representation). Know who can be a representative (EAs, CPAs, attorneys). Key EA Part 3 topic.