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Table of Contents
What is Form 2848
Form 2848 is an Internal Revenue Service form where you can designate someone to act on your behalf when dealing with them.
Form 2848 is called “Power of Attorney and Declaration of Representative”.
It is a relatively short form allowing you to name someone to sign on your behalf, receive notices from the IRS, negotiate a payment plan, respond to letters, access your tax transcript, and deal with any matters relating to the IRS.
In some cases, a taxpayer may not be in a position to deal with his or her tax matters and will prefer to appoint someone to act on their behalf.
Form 2848 can be used to grant a power of attorney the authorization to act in many ways on behalf of the taxpayer.
However, the IRS will not accept full power of attorney or a blanket power of attorney where the agent is given full power and unbounded powers to represent the taxpayer.
The taxpayer should specifically determine which powers are being granted to the agent in Part I of the form.
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When Do You Need Form 2848
There are many reasons why a person may choose to appoint another using the 2848 Form.
The most common reason is that a person does not have the ability or capacity to handle communications with the IRS.
For instance, if you have a medical condition that prevents you from being able to handle your financial affairs, you may want to appoint someone to represent you before the IRS.
Another common reason why a taxpayer may appoint someone to act on their behalf is when they are being audited by the IRS.
In the case of an audit, the taxpayer may hire an attorney or accountant (such as a CPA) to act on their behalf and deal with the IRS.
It’s also possible to appoint someone to act on your behalf to negotiate a tax debt you may have with the IRS.
Negotiating a payment plan or finding a solution to resolve your tax liability can be quite useful for many taxpayers.
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Who Can Be Appointed Using Form 2848
Appointing a person to act on your behalf when dealing with the IRS is fundamentally the purpose of Form 2848.
You can authorize a family member to represent you in dealing with IRS or you can have a professional designated.
A family member can be a father, mother, daughter, son, or spouse, or another member of your family that you trust.
A professional can be an attorney, accountant, actuary, enrolled agent, unenrolled return preparers, corporate officers, or another representative.
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Form 2848 Content
Form 2848 is divided into two parts: Part I and Part II.
In Part I, you’ll need to provide certain pieces of information, such as:
- Taxpayer information
- Representative information
- Acts you authorize the representative to make
- Specific acts not authorized
- If you’re revoking a prior power of attorney
In Part II, the representative makes certain declarations, such as:
- It is not suspended or disbarred from practice
- It is subject to regulations in Circular 230
- Is authorized to represent the taxpayer in Part I
- Is either an attorney, certified public accountant, enrolled agent, officer, full-time employee of the taxpayer, family member, enrolled actuary, unenrolled return preparer, qualifying student or law graduate, or enrolled Retirement Plan Agent
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Where To File Form 2848
The completed Form 2848 should be submitted to the IRS.
There are typically three national centers where you can send your Form 2848: Tennessee, Utah, or Pennsylvania.
You can consult the IRS website to get more detailed information on where to send your Form 2848 Power of Attorney.
It’s important to keep in mind that if you’re appointing someone to deal with a very specific issue handled at a very specific IRS office, you should send the form directly to that office.
When you have sent your completed Form 2848 to the IRS, it’s important to follow up with them to ensure that they have received your form and accept the person that you have appointed to act on your behalf.
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Revocation of Power of Attorney Using Form 2848
A taxpayer that has given power of attorney to someone to represent him or her using Form 2848 can resubmit the same form to revoke the power of attorney.
In Part I of the form, Section 6 relates to the revocation of a prior power of attorney.
If you intend to revoke someone’s power of attorney without naming another power of attorney, you check the box in Section 6 and write “revocation of power of attorney” on the form.
However, you can revoke a prior power of attorney and name a new representative by checking the box in Section 6 and providing the new representative’s name, and completing Part II with the new representative.
When you submit a revocation of power of attorney to the IRS, it’s useful that you send a copy to the agent who is being revoked.
This way, the agent will know that he or she should no longer take any actions on your behalf with the IRS.
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Takeaways
So there you have it folks!
What is Form 2848?
In a nutshell, Form 2848 is an Internal Revenue Service form where you can appoint a power of attorney or revoke a prior mandate.
With this form, you can have another individual or organization represent you before the IRS.
Since the IRS is required to keep every taxpayer’s information confidential, the only way they can accept to deal with another person or third party is to have a duly authorized power of attorney appointed.
The person appoint will have the capacity to receive and obtain your tax records and communicate with the IRS on your behalf.
This is useful if you’re dealing with a tax audit or need to resolve a pending tax debt.
If you have questions about your tax situation, an audit, or need advice on a specific issue, be sure to consult a tax attorney or qualified tax professional.
Now that you know what Form 2848 is all about and how it works, good luck with your research!
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