Key Takeaways
- Form 2848 authorizes a representative to perform acts on behalf of the taxpayer.
- Allows representation in audits, appeals, and collections.
- Representative must be eligible (Enrolled Agent, CPA, Attorney, etc.).
- Specific authority required for signing returns (disease/injury, 60+ day absence).
- Filing Form 2848 revokes prior POAs for the same matters unless "no revocation" is checked.
- Valid until revoked by the taxpayer or representative, or the matter is concluded.
Form 2848: Power of Attorney and Declaration of Representative
Why This Matters for the Exam
Form 2848 is the most tested authorization form on Part 3. The exam tests your knowledge of who can be named as a representative, what authority the form grants, what specific acts must be explicitly authorized, and when the authorization is revoked.
Exam Note: For the May 2025 - February 2026 testing window, you are tested on tax law as amended through December 31, 2024 (Tax Year 2024).
Expect at least 4-6 questions on Form 2848, including its comparison to Form 8821.
What Is Form 2848?
Form 2848 (Power of Attorney and Declaration of Representative) authorizes an individual to represent a taxpayer before the IRS. It grants the representative authority to:
- Receive and inspect confidential tax information.
- Perform acts on behalf of the taxpayer (sign documents, negotiate, advocate).
- Represent the taxpayer in meetings, hearings, and conferences.
- Sign consents to extend statutes of limitations.
- Receive refund checks (if specifically authorized).
Scope of Authority
| Authority Granted | Description |
|---|---|
| Representation | Appear before IRS on taxpayer's behalf |
| Receive Information | Inspect and receive confidential tax info |
| Negotiate | Discuss and negotiate with IRS |
| Sign Documents | Sign waivers, consents, agreements |
| Substitute Representatives | Add or substitute reps (if authorized) |
| Receive Refund Checks | Only if specifically authorized on line 5a |
Who Can Be a Representative?
Only certain individuals are eligible to represent taxpayers before the IRS:
| Representative Type | Authority | Notes |
|---|---|---|
| Attorneys | Unlimited | Licensed, in good standing |
| CPAs | Unlimited | Licensed, in good standing |
| Enrolled Agents (EAs) | Unlimited | Enrolled with IRS |
| Enrolled Actuaries | Limited | Actuarial matters only |
| Enrolled Retirement Plan Agents | Limited | Retirement plan matters only |
| Unenrolled Return Preparers | Very Limited | Only returns they prepared, limited representation |
Key Point: Unenrolled return preparers can only represent taxpayers for returns they prepared and signed. They cannot represent in appeals, collections, or audits of returns they didn't prepare.
Specific Acts Requiring Explicit Authorization
Certain acts are not automatically granted by Form 2848. They must be specifically authorized on the form:
| Specific Act | Line | When Required |
|---|---|---|
| Sign a return | Line 5a, Box (a) | Disease/injury, 60+ day absence |
| Receive refund check | Line 5a, Box (b) | If taxpayer wants rep to receive refund |
| Substitute or add representatives | Line 5a, Box (c) | If rep needs to delegate |
| Sign closing agreements | Line 5a | If negotiating final settlements |
Exam Trap: A standard Form 2848 does not authorize the representative to sign a tax return. This requires explicit authorization AND a valid reason (disease, injury, or continuous absence).
Revocation of Prior Powers
Default Rule: Filing a new Form 2848 automatically revokes all prior Forms 2848 for the same tax matters (same tax periods and types).
Exception: Check the box on Line 6 ("Do not revoke prior power(s) of attorney") to retain prior authorizations while adding a new representative.
Duration of Authority
Form 2848 remains in effect until:
- Taxpayer revokes it (written statement to IRS or new Form 2848).
- Representative withdraws (written statement to IRS).
- Matter is concluded (audit closed, appeal resolved, etc.).
- Death of taxpayer (POA terminates upon death).
Real-World Scenario
Scenario: A client hires you (an EA) to represent them in an audit. You need to file Form 2848. The client also wants you to receive any refund checks on their behalf.
- Form 2848: List yourself as representative with your CAF number and PTIN.
- Tax Matters: Specify Form 1040 for the years under audit (e.g., 2022, 2023).
- Specific Acts: Check Box (b) on Line 5a to authorize receipt of refund checks.
- Signature: Client signs and dates the form.
On the Exam
Expect 4-6 questions on Form 2848, typically:
- Eligibility Questions: "Who can be named as a representative on Form 2848?"
- Authority Questions: "Does Form 2848 automatically authorize a representative to sign a return?"
- Revocation Questions: "Does filing a new Form 2848 revoke prior authorizations?"
- Comparison Questions: "What is the difference between Form 2848 and Form 8821?"
The key is to remember: Form 2848 = Representation. Signing returns requires specific authorization + valid reason.
Which form allows a representative to sign a consent to extend the statute of limitations?
Can an Enrolled Agent sign a tax return for a client under a standard Power of Attorney?
What happens when a taxpayer files a new Form 2848 for the same tax matters?