About Form 2848, Power of Attorney and Declaration of Representative | Internal Revenue Service
Summary: Form 2848 is an official IRS document used by taxpayers to appoint a representative to act on their behalf before the Internal Revenue Service.
Form 2848, Power of Attorney and Declaration of Representative, allows taxpayers to authorize an eligible individual (such as an attorney, CPA, or enrolled agent) to represent them before the IRS. This authorization grants the representative the ability to receive and inspect confidential tax information and perform specific acts on the taxpayer's behalf. The form includes a declaration section where the representative confirms their eligibility to practice before the IRS under Circular 230 regulations. A separate form is required for each taxpayer, and filing this form automatically revokes any prior powers of attorney on file for the same tax matters.
Document outline
1. Part I: Power of Attorney 2. Taxpayer Information 3. Representative(s) Information 4. Acts Authorized 5. Specific Use Not Recorded on CAF 6. Additional Acts Authorized 7. Specific Acts Not Authorized 8. Retention/Revocation of Prior Power(s) of Attorney 9. Taxpayer Declaration and Signature 10. Part II: Declaration of Representative 11. Representative Eligibility and Signature