Power of Attorney (Form 2848)
Form 2848 is the IRS Power of Attorney form that authorizes a qualified individual (EA, CPA, or attorney) to represent a taxpayer before the IRS, including the right to receive confidential tax information.
Exam Tip
Form 2848 = full representation. Form 8821 = information access only (no representation). CAF number assigned to representatives. POA must specify tax periods and types.
What is Form 2848?
Form 2848 (Power of Attorney and Declaration of Representative) authorizes a recognized practitioner to represent a taxpayer before the IRS. This includes the right to receive and inspect confidential tax information, sign agreements, and advocate on the taxpayer's behalf.
Form 2848 vs. Form 8821
| Feature | Form 2848 | Form 8821 |
|---|---|---|
| Purpose | Full representation | Information access only |
| Who can be designated | EA, CPA, attorney | Anyone |
| CAF number | Assigned to representative | Not required |
| Sign agreements | Yes | No |
| Advocate for taxpayer | Yes | No |
Key Requirements
- Must specify tax matters (income, employment, etc.)
- Must specify tax periods (years or quarters)
- Representative must sign and include credentials
- CAF (Centralized Authorization File) number assigned by IRS
Exam Alert
Form 2848 = full representation rights. Form 8821 = information access only (no representation). This is a critical distinction on Part 3. The POA must specify both tax types and tax periods. A CAF number is assigned to the authorized representative.
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Related Terms
Enrolled Agent (EA)
An Enrolled Agent is a federally authorized tax practitioner who has earned the privilege of representing taxpayers before the IRS by passing the Special Enrollment Examination (SEE) or through IRS experience.
Circular 230
Circular 230 is the Treasury Department publication that governs the practice of tax professionals before the IRS, establishing standards of conduct, penalties for violations, and rules for written tax advice.
Tax Information Authorization (Form 8821)
Form 8821 authorizes any individual, corporation, firm, or organization to receive and inspect a taxpayer's confidential tax information, but does NOT grant the authority to represent the taxpayer before the IRS.
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