About Form 2848, Power of Attorney and Declaration of Representative
Form 2848 is used to authorize an individual to represent you before the Internal Revenue Service (IRS). The person you authorize must be eligible to practice before the IRS.
Authorization of Representation
By using Form 2848, you can authorize a qualified representative to act on your behalf in dealing with the IRS. This includes representing you in meetings, hearings, and other interactions with the IRS.
Eligibility of Representatives
The individual you authorize must be eligible to practice before the IRS. This typically includes attorneys, certified public accountants (CPAs), enrolled agents, and certain other tax professionals.
In some cases, you may also authorize a student who works in a qualified Low Income Taxpayer Clinic (LITC) or Student Tax Clinic Program (STCP) to represent you. This requires a special appearance authorization issued by the Taxpayer Advocate Service.
Access to Confidential Tax Information
When you authorize a representative using Form 2848, that individual is also granted access to your confidential tax information. This allows them to receive and inspect your tax records and communicate with the IRS on your behalf.
FBAR Examinations
If the IRS initiates a Foreign Bank and Financial Accounts (FBAR) examination as a result of an income tax examination, you can also use Form 2848 to authorize a representative. This is applicable in cases where the FBAR examination is related to your income tax examination. For more information on FBAR issues, please refer to the "Representation for FBAR Issues" section of the Report of Foreign Bank and Financial Accounts (FBAR).
Filing Form 2848
To authorize a representative, you need to file Form 2848, Power of Attorney and Declaration of Representative. This form can be obtained from the IRS website or by contacting the IRS directly.
Current Revision
There are no recent developments or updates to Form 2848 at this time.
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