Power of Attorney

Post Date: 2/20/12
Last Updated: 2/20/12

Summary

Cross References
• Form 2848, Power of Attorney and Declaration of Representative

Form 2848, Power of Attorney and Declaration of Representative, is used to authorize an individual to represent a taxpayer before the IRS. The October 2011 revision of Form 2848 has several significant changes from prior versions of the form.
• If a tax matter concerns a year in which a joint return was filed, the husband and wife must each file a separate power of attorney even if the same representative(s) is (are) being appointed.
• Under Part II, declaration of representative, a new category was added for Registered Tax Return Preparers (RTRP). An RTRP’s authority to practice before the IRS is limited. An RTRP must have been eligible to sign the return under examination and have signed the return in order to be designated the taxpayer’s representative.
• Line 6 of the June 2008 revision was used to authorize a representative to receive, but not to endorse or cash, refund checks. This line has been removed from the October 2011 revision.
• Under Part II, declaration of representative, there is a new area for the representative to enter his or her license/bar or enrollment number (if applicable).
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