Representation before the IRS · Power of Attorney

Requirements to be met when changing or dropping representatives or withdrawal of representative

Three events end or transfer a representation, each with its own mechanics. A taxpayer may revoke. A representative may withdraw. And a representative may substitute or delegate — but only if the power of attorney says they may. Confusing the three is the standard error, because each requires a different document filed by a different person.

The rule

Revocation by the taxpayer — new power of attorney (Reg. § 601.505(a)(1)). A new power of attorney revokes a prior power of attorney if it is granted by the taxpayer to another recognized representative with respect to the same matter. It does not revoke the prior one if it contains a clause stating that it does not revoke the prior power and there is attached either a copy of the unrevoked prior power of attorney, or a statement signed by the taxpayer listing the name and address of each recognized representative authorised under it.

Revocation by the taxpayer — statement of revocation (Reg. § 601.505(a)(2)). A taxpayer may revoke without authorising a new representative by filing a statement of revocation with those offices of the IRS where the power of attorney was filed. It must indicate that the authority of the first power of attorney is revoked, be signed by the taxpayer, and list the name and address of each recognized representative whose authority is revoked — or have a copy of the power of attorney attached.

Withdrawal by the representative (Reg. § 601.505(b)(1)). A recognized representative may withdraw from a matter in which a power of attorney has been filed by filing a statement with those offices of the IRS where the power of attorney was filed. The statement must be signed by the representative and must identify the name and address of the taxpayer and the matter or matters from which the representative is withdrawing.

Substitution or delegation (Reg. § 601.505(b)(2)). Any recognized representative appointed in a power of attorney may substitute or delegate authority to another recognized representative — but only if substitution or delegation is specifically permitted under the power of attorney. Unless the power of attorney provides otherwise, the representative may do so without the consent of any other recognized representative appointed for the same matter.

Substitution or delegation is effected by filing three items with the offices where the power of attorney was filed: a Notice of Substitution or Delegation — a statement signed by the appointed representative giving the name and mailing address of the new representative and, where more than one individual will represent the taxpayer, designating which one is to receive notices; a Declaration of Representative made by the new representative under Reg. § 601.502(c); and a power of attorney which specifically authorizes the substitution or delegation.

How the IRS implements it. The Form 2848 instructions (rev. 09/2021, page last reviewed 30 April 2026) prescribe the mechanics. To revoke without naming a new representative, the taxpayer writes “REVOKE” across the top of the first page with a current signature and date below the annotation, and mails or faxes a copy per the Where To File chart — or, for a specific matter, to the office handling it. With no copy, the taxpayer sends a statement of revocation listing the matters and years or periods and the name and address of each representative revoked, signed and dated; to revoke everything, they write “revoke all years/periods” instead of listing.

To withdraw, the representative writes “WITHDRAW” across the top of the first page with a current signature and date below, and provides a copy the same way. With no copy, they send a statement of withdrawal listing the matters and periods and the name, taxpayer identification number and address (if known) of the taxpayer, signed and dated.

The employee limit (Reg. § 601.505(b)(2), closing text). An employee of a recognized representative may not be substituted for their employer in representing a taxpayer unless the employee is a recognized representative in their own capacity. Where the employee is not, that individual may still be authorised by the taxpayer under a tax information authorization to receive and inspect confidential tax information under IRC § 6103.

Current figures

How it works in practice

The default is revocation. A taxpayer who files a new Form 2848 for the same matter has, without doing anything more, revoked the old one. That is the trap for a taxpayer who wants two firms working the same examination: silence produces revocation, and the only way to keep both is the express non-revocation clause with the required attachment. The attachment is not optional — the clause alone does not preserve the prior power.

Where the filing goes matters. Reg. § 601.505(a)(2) and (b)(1) both require filing with those offices of the IRS where the power of attorney was filed. A revocation or withdrawal sent to an office that never had the document does not reach the record that matters.

Withdrawal is unilateral and requires no reason. Reg. § 601.505(b)(1) requires only a signed statement identifying the taxpayer and the matters, and the instructions add the “WITHDRAW” annotation as the ordinary route. Nothing requires the taxpayer’s consent, an explanation, or IRS approval. But the professional-conduct rules run alongside it: Circular 230 § 10.28 requires the practitioner to return the client’s records regardless of any fee dispute, and a withdrawal timed to leave the client exposed can raise diligence questions under § 10.22.

Two annotations, two actors. “REVOKE” is written by the taxpayer; “WITHDRAW” by the representative. Both go across the top of the first page of the power of attorney with a current signature and date below. Where the annotating party has no copy of the document, each has its own substitute statement, and the contents differ: the taxpayer’s lists the representatives being revoked, while the representative’s lists the taxpayer — name, taxpayer identification number and address if known.

Substitution is permission-based, and the permission comes from the taxpayer. Reg. § 601.505(b)(2) requires that substitution or delegation be specifically permitted under the power of attorney, and requires a power specifically authorising it among the three filed items. What the representative does not need is the agreement of the other representatives on the same matter — unless the power says otherwise.

The employee rule is the sharpest point in the section. An unenrolled employee of an enrolled agent cannot be substituted in, however closely supervised: substitution runs only to a recognized representative in their own capacity under Reg. § 601.502(b). The fallback the regulation supplies is not substitution at all — the taxpayer may authorise that employee under a tax information authorization to receive and inspect confidential information under IRC § 6103. That gives access, not representation.

Note the asymmetry in who acts. Revocation is the taxpayer’s act; withdrawal is the representative’s; substitution is the representative’s act exercised under authority the taxpayer granted in advance. A question that asks who must sign a particular document is testing that division.

How this has changed

Section 601.505 was published at 56 FR 24007 on May 28, 1991, amended at 57 FR 27356 on June 19, 1992, and untouched since. Its structure is entirely current: the revocation-by-default rule, the non-revocation clause and its attachment requirement, the withdrawal statement and the three-item substitution filing are still how the IRS processes these events, and the Form 2848 instructions implement them.

The dated edge is vocabulary. The section speaks of filing “with those offices of the Internal Revenue Service where the power of attorney was filed” — written for an era of dispersed district offices, and now satisfied by filing to the unit that holds the authorisation. The neighbouring § 601.506(b)(2) still refers matters to the “Director of Practice,” an office that became the Office of Professional Responsibility in 2003. Neither affects the substance of § 601.505.

The section is also silent on electronic submission, because none existed in 1991. That silence is not a prohibition: the IRS has built electronic routes prescribed in forms and instructions rather than in Part 601. The regulation supplies the substantive requirements; the instructions supply the channel and the annotation mechanics above.

Exam focus

Know who acts in each of the three events: the taxpayer revokes, the representative withdraws, and the representative substitutes under authority the taxpayer granted in the power of attorney.

Know that a new power of attorney revokes a prior one for the same matter unless it carries a non-revocation clause plus the copy or signed list.

Know the three items required for substitution: notice of substitution or delegation, the new representative’s declaration of representative, and a power specifically authorising the substitution — and that no other representative’s consent is needed unless the power says so.

Know that an employee who is not a recognized representative cannot be substituted in, and that the taxpayer’s alternative is a tax information authorization under IRC § 6103.

Know the two annotations and who writes each: “REVOKE” by the taxpayer, “WITHDRAW” by the representative, each across the top of the first page with a current signature and date below.

Check yourself

1. A taxpayer files a new Form 2848 for the same tax years, naming a different enrolled agent. What is the effect on the earlier authorisation? (A) Both remain in effect (B) The prior power of attorney is revoked (C) The prior power remains until the taxpayer files a statement of revocation (D) The IRS decides which controls Answer: B. Reg. § 601.505(a)(1) — a new power of attorney revokes a prior one granted to another recognized representative with respect to the same matter.

2. What must accompany a new power of attorney if the taxpayer wants to keep the earlier representative? (A) Nothing; naming both on the new form is enough (B) A non-revocation clause only (C) A non-revocation clause plus a copy of the prior power or a signed list of its representatives (D) Written consent of the prior representative Answer: C. Reg. § 601.505(a)(1)(i) and (ii) require both the clause and one of the two attachments.

3. May a recognized representative withdraw without the taxpayer’s consent? (A) No, the taxpayer must sign a revocation (B) Yes, by filing a signed statement identifying the taxpayer and the matters withdrawn from (C) Only with IRS approval (D) Only where the fee has been paid Answer: B. Reg. § 601.505(b)(1). Circular 230 § 10.28 separately requires the client’s records to be returned notwithstanding a fee dispute.

4. What word does a representative write across the top of the first page of the power of attorney to withdraw, and what must appear below it? (A) REVOKE, with the taxpayer’s signature (B) WITHDRAW, with the representative’s current signature and date (C) CANCEL, with the date only (D) REMOVE, with both signatures Answer: B. The Form 2848 instructions require “WITHDRAW” with a current signature and date below the annotation; “REVOKE” is the taxpayer’s annotation for revoking.

5. Which is not required to effect a substitution of representative? (A) A Notice of Substitution or Delegation (B) A declaration of representative by the new representative (C) The written consent of the other representatives appointed for the same matter (D) A power of attorney specifically authorising the substitution Answer: C. Unless the power of attorney provides otherwise, a representative may substitute or delegate without the consent of any other recognized representative appointed in the same matter.