POWER OF ATTORNEY AND DECLARATION OF REPRESENTATIVE, TAX INFORMATION AUTHORIZATION AND DECLARATION OF REPRESENTATIVE

Forms and Documents

Document	Type	Status	Availability

No forms / supporting documents in this ICR. Check IC Document Collections.

IC Document Collections

IC ID	Collection	Type	Status	Form
128909	POWER OF ATTORNEY AND DECLARATION OF REPRESENTATIVE, TAX INFORMATION AUTHORIZATION AND DECLARATION OF REPRESENTATIVE	Form	Migrated

ICR Details

OMB Control No: 1545-0150	ICR Reference No: 198502-1545-013
Status: Historical Active	Previous ICR Reference No: 198403-1545-016
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: POWER OF ATTORNEY AND DECLARATION OF REPRESENTATIVE, TAX INFORMATION AUTHORIZATION AND DECLARATION OF REPRESENTATIVE
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 04/29/1985
	Date Received in OIRA: 02/28/1985
Terms of Clearance: 1545-0150 New Terms of Clearance Approved with the deletion of the employee plan number due to insufficient justification for this additional item. If a strong justification can be provided, we will expeditiously reconsider this decision. Power of Attorney and DEclaration of Representative Form 2848 Power of Attorney. Required to notify IRS concerning the specific matters that an attorney may handle for a taxpayer. A separate copy must be submitted for each tax matter, i.e., for each type of tax and each tax period. Thus, more than 3 copies can be required. Form 2848d. Tax Information Authorization. Required to notify IRS that a representative has been authorized to receive confidential tax data. Both forms. Burden increase results from reestimate and from the addition of the "CAF" number assigned by the IRS. Approval recommended: 1) Information necessary to establish right of attorney to represent taxpayer, 2) Multiple copies save time for taxpayer, and 3) Power of attorney can also be filed without using the form 2848.

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	04/30/1988	04/30/1988	08/31/1986
Responses	205,001	0	205,001
Time Burden (Hours)	184,803	0	157,207
Cost Burden (Dollars)	0	0	0

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Abstract: FORM 2848 IS USED TO AUTHORIZE SOMEONE TO ACT FOR THE RESPONDENT IN TA MATTERS. IT GRANTS ALL POWERS THAT THE TAXPAYER HAS EXCEPT SIGNING THE RETURN AND CASHING REFUND CHECKS. FORM 2848-D ALLOWS A PERSON TO INSPECT OR RECEIVE CONDIFENTIAL TAX INFORMATION. DATA IS USED TO IDENTIFY REPRESENTATIVES APPOINTEES AND TO ENSURE THAT CONFIDENTIAL INFORMATION IS NOT DIVULGED TO UNAUTHORIZED PERSONS.

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Authorizing Statute(s): None

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:

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Federal Register Notices & Comments

Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
POWER OF ATTORNEY AND DECLARATION OF REPRESENTATIVE, TAX INFORMATION AUTHORIZATION AND DECLARATION OF REPRESENTATIVE	2848 AND, 2848-D

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ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	205,001	205,001	0	0	0	0
Annual Time Burden (Hours)	184,803	157,207	0	4,599	22,997	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement:

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Annual Cost to Federal Government: $0

Does this IC contain surveys, censuses, or employ statistical methods? No

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? Uncollected

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? Uncollected

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? Uncollected

Is this ICR related to the Pandemic Response? Uncollected

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 02/28/1985

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