2848
Power of Attorney and Declaration of Representative
Directory entry. Title and current location confirmed on irs.gov on 18 August 2026; the linked page is authoritative for the current revision and instructions.
Topics that use this
- Purpose of power of attorney
- Signature authority (e.g., extension of assessment period, closing agreement)
- Authority granted by taxpayer
- Limitations on signing tax returns on behalf of taxpayer
- What constitutes practice before the IRS
- Categories of individuals who may practice and extent of practice privileges
- Rules for refund check negotiation
- Alternate forms of power of attorney (durable)
- Conference and practice requirements (Publication 216)
- Distinctions between power of attorney (Form 2848) and tax information authorization (Form 8821)
- Proper completion of power of attorney (Form 2848)
- Purpose of a Centralized Authorization File (CAF) number
- Requirements to be met when changing or dropping representatives or withdrawal of representative
- Rules for client privacy and consent to disclose
- Procedures for requesting abatement
- Enrolled Agent appearance at appeals conference
- Interpretation and analysis of CP-2000 notice and correspondence audits
- Representing a decedent
- Previous IRS correspondence with taxpayer