IRS Form 2848, also known as the “Power of Attorney and Declaration of Representative” is a form that taxpayers can use to authorize an individual or organization to act as their representative before the IRS. The form grants authority to a representative to perform specific tasks on behalf of the taxpayer, such as representing the taxpayer at an audit, signing tax returns, or receiving confidential information from the IRS.

The authority to act as a representative before the IRS is established by Internal Revenue Code section 6103(c)(3), which states “the Secretary of the Treasury may disclose return information to any person if the Secretary receives a written declaration that the person is authorized to receive the information. The authority to act as a representative before the IRS also includes the power to sign tax returns on behalf of the taxpayer, as established by Internal Revenue Code section 6061(b), which states that any return, statement, or other document required to be made under any provision of the internal revenue laws or regulations shall be signed in accordance with forms or regulations prescribed by the Secretary.”

When taxpayers complete Form 2848, they must provide their personal information, including their name, address, and taxpayer identification number. They must also provide the name, address, and taxpayer identification number of the individual or organization they authorize as their representative. Additionally, taxpayers must specify the type of tax and the tax years or periods for which the representative is authorized to act on their behalf.

Once the form is completed and submitted, the IRS will process it and assign the representative a power of attorney (POA) number. The representative can use this POA number to access the taxpayer’s account and perform the tasks authorized on the form. The representative will also be able to communicate with the IRS on behalf of the taxpayer and receive confidential information related to the taxpayer’s account.

It’s important to note that Form 2848 is not the only way to authorize a representative.  A taxpayer may also authorize a representative by providing a written statement, a power of attorney, or other document that the Secretary may prescribe by regulation. A taxpayer may also revoke their authorization by submitting a written revocation or a new Form 2848 that revokes the previous authorization.

It’s also important to note that, Form 2848 does not authorize the representative to practice before the IRS, only individuals who are admitted to practice before the IRS are authorized to practice before the IRS. Circular 230, Regulations Governing Practice before the Internal Revenue Service governs representation before the IRS.

In summary, IRS Form 2848 allows taxpayers to authorize an individual or organization to act as their representative before the IRS. The form grants authority to a representative to perform specific tasks on behalf of the taxpayer, such as representing the taxpayer at an audit, signing tax returns, or receiving confidential information from the IRS, as established by Internal Revenue Code section 6103(c)(3) and section 6061(b). Form 2848 is not the only way to authorize a representative; a taxpayer may also revoke their authorization. Additionally, Form 2848 does not authorize the representative to practice before the IRS; only individuals admitted to practice before the IRS are authorized to practice before the IRS.