26.1 Form 2848 (Power of Attorney)
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 a core 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 July 2026 - February 2027 testing window, you are tested on tax law as amended through December 31, 2025 (Tax Year 2025, post-OBBBA). Since 2024, eligible practitioners can also submit Forms 2848 and 8821 electronically (with the client's electronic signature) through the IRS online submission process; Tax Pro Account also supports separate digital authorization requests.
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 copies of IRS notices and communications when elected on line 2; Form 2848 does not authorize receiving or negotiating refund payments.
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 Payments | Not authorized by Form 2848 |
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 payments | Not permitted | Form 2848 does not grant this authority |
| 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 and attach a copy of each prior power being retained while adding a 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 copies of IRS notices sent to you.
- Form 2848: List yourself as representative with your CAF number and PTIN.
- Tax Matters: Specify Form 1040 for the years under audit (e.g., 2023, 2024).
- Specific Acts: Use line 2 to request copies of notices and communications; the IRS issues refund payments to the taxpayer.
- Signature: Client signs and dates the form.
On the Exam
Question types to practice on Form 2848:
- 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?
Form 8821
Form 2848
Form 4506
Form 56
Can an Enrolled Agent sign a tax return for a client under a standard Power of Attorney?
Yes, always
No, never
Only with specific authorization and valid reason (e.g., illness)
Yes, if the client is out of town
What happens when a taxpayer files a new Form 2848 for the same tax matters?
Nothing, both remain in effect
Prior Forms 2848 are automatically revoked
The IRS decides which to use
Prior forms are revoked only if checked
Sections you finish are checked off in the contents.