SS-4 Application for Employer Identification Number

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I.R.S. SPECIFICATIONS

TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
FORM 2848, PAGE 1 of 2
PRINTS: HEAD to HEAD
MARGINS: TOP 13 mm (1⁄2 "), CENTER SIDES.
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 432 mm (17")
279 mm (11") Fold to 216 mm (8 1⁄2 ")
279 mm (11")
PERFORATE: (On Fold)

2848

(Rev. March 2004)
Department of the Treasury
Internal Revenue Service

Part I

Date

Revised proofs
requested

Power of Attorney
and Declaration of Representative
䊳

Type or print.

䊳

Signature

O.K. to print

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form

Action

OMB No. 1545-0150
For IRS Use Only
Received by:

See the separate instructions.

Name

Power of Attorney

Telephone

Caution: Form 2848 will not be honored for any purpose other than representation before the IRS.
Function
Date
1 Taxpayer information. Taxpayer(s) must sign and date this form on page 2, line 9.
/
/
Taxpayer name(s) and address
Social security number(s) Employer identification
number

Daytime telephone number

(

Plan number (if applicable)

)

hereby appoint(s) the following representative(s) as attorney(s)-in-fact:
2 Representative(s) must sign and date this form on page 2, Part II.
Name and address
CAF No.
Telephone No.
Fax No.
Check if new: Address
Name and address
CAF No.
Telephone No.
Fax No.
Check if new: Address

Telephone No.

Fax No.

Telephone No.

Fax No.

Name and address

CAF No.
Telephone No.
Fax No.
Check if new: Address
Telephone No.
to represent the taxpayer(s) before the Internal Revenue Service for the following tax matters:
3

4
5

Tax matters
Type of Tax (Income, Employment, Excise, etc.)
or Civil Penalty (see the instructions for line 3)

Tax Form Number
(1040, 941, 720, etc.)

Fax No.

Year(s) or Period(s)
(see the instructions for line 3)

Specific use not recorded on Centralized Authorization File (CAF). If the power of attorney is for a specific use not recorded
䊳
on CAF, check this box. See the instructions for Line 4. Specific uses not recorded on CAF.
Acts authorized. The representatives are authorized to receive and inspect confidential tax information and to perform any
and all acts that I (we) can perform with respect to the tax matters described on Iine 3, for example, the authority to sign any
agreements, consents, or other documents. The authority does not include the power to receive refund checks (see line 6
below), the power to substitute another representative, the power to sign certain returns, or the power to execute a request
for disclosure of tax returns or return information to a third party. See the line 5 instructions for more information.
Exceptions. An unenrolled return preparer cannot sign any document for a taxpayer and may only represent taxpayers in
limited situations. See Unenrolled Return Preparer on page 2 of the instructions. An enrolled actuary may only represent
taxpayers to the extent provided in section 10.3(d) of Circular 230. See the line 5 instructions for restrictions on tax matters
partners.
List any specific additions or deletions to the acts otherwise authorized in this power of attorney:

6

Receipt of refund checks. If you want to authorize a representative named on Iine 2 to receive, BUT NOT TO ENDORSE
OR CASH, refund checks, initial here
and list the name of that representative below.
Name of representative to receive refund check(s)

䊳

For Privacy Act and Paperwork Reduction Notice, see page 4 of the instructions.

Cat. No. 11980J

Form

2848

(Rev. 3-2004)

3
I.R.S. SPECIFICATIONS

TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
FORM 2848, PAGE 2 of 2
PRINTS: HEAD to HEAD
MARGINS: TOP 13 mm (1⁄2 "), CENTER SIDES.
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 432 mm (17")
279 mm (11"), Fold to 216 mm (81⁄2 ")
279 mm (11")
PERFORATE: (On Fold)

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 2848 (Rev. 3-2004)

Page

2

7

Notices and communications. Original notices and other written communications will be sent to you and a copy to the
first representative listed on line 2.
䊳
a If you also want the second representative listed to receive a copy of notices and communications, check this box
䊳
b If you do not want any notices or communications sent to your representative(s), check this box

8

Retention/revocation of prior power(s) of attorney. The filing of this power of attorney automatically revokes all earlier
power(s) of attorney on file with the Internal Revenue Service for the same tax matters and years or periods covered by
䊳
this document. If you do not want to revoke a prior power of attorney, check here
YOU MUST ATTACH A COPY OF ANY POWER OF ATTORNEY YOU WANT TO REMAIN IN EFFECT.

9

Signature of taxpayer(s). If a tax matter concerns a joint return, both husband and wife must sign if joint representation is
requested, otherwise, see the instructions. If signed by a corporate officer, partner, guardian, tax matters partner, executor,
receiver, administrator, or trustee on behalf of the taxpayer, I certify that I have the authority to execute this form on behalf
of the taxpayer.
䊳

IF NOT SIGNED AND DATED, THIS POWER OF ATTORNEY WILL BE RETURNED.

Signature

Date

PIN Number

Print Name

Signature

Print Name

Part II

Title (if applicable)

Print name of taxpayer from line 1 if other than individual

Date

Title (if applicable)

PIN Number

Declaration of Representative

Caution: Students with a special order to represent taxpayers in Qualified Low Income Taxpayer Clinics or the Student Tax Clinic
Program, see the instructions for Part II.
Under penalties of perjury, I declare that:
● I am not currently under suspension or disbarment from practice before the Internal Revenue Service;
● I am aware of regulations contained in Treasury Department Circular No. 230 (31 CFR, Part 10), as amended, concerning
the practice of attorneys, certified public accountants, enrolled agents, enrolled actuaries, and others;
● I am authorized to represent the taxpayer(s) identified in Part I for the tax matter(s) specified there; and
● I am one of the following:
a Attorney—a member in good standing of the bar of the highest court of the jurisdiction shown below.
b Certified Public Accountant—duly qualified to practice as a certified public accountant in the jurisdiction shown below.
c Enrolled Agent—enrolled as an agent under the requirements of Treasury Department Circular No. 230.
d Officer—a bona fide officer of the taxpayer’s organization.
e Full-Time Employee—a full-time employee of the taxpayer.
f Family Member—a member of the taxpayer’s immediate family (i.e., spouse, parent, child, brother, or sister).
g Enrolled Actuary—enrolled as an actuary by the Joint Board for the Enrollment of Actuaries under 29 U.S.C. 1242 (the
authority to practice before the Service is limited by section 10.3(d) of Treasury Department Circular No. 230).
h Unenrolled Return Preparer—the authority to practice before the Internal Revenue Service is limited by Treasury Department
Circular No. 230, section 10.7(c)(1)(viii). You must have prepared the return in question and the return must be under
examination by the IRS. See Unenrolled Return Preparer on page 2 of the instructions.
䊳

IF THIS DECLARATION OF REPRESENTATIVE IS NOT SIGNED AND DATED, THE POWER OF ATTORNEY WILL
BE RETURNED. See the Part II instructions.

Designation—Insert
above letter (a–h)

Jurisdiction (state) or
identification

Signature

Date

Form

2848

(Rev. 3-2004)

PAGER/SGML

Userid: ________
Fileid: I2848.cvt (25-Mar-2004)

Leading adjust: -20%

❏

Draft
(Init. & date)

❏

Ok to Print

Filename: D:\USERS\RMCoar00\documents\Epicfiles\I2848.sgm

Page 1 of 4

Instructions for Form 2848

13:01 - 25-MAR-2004

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Instructions for Form 2848

Department of the Treasury
Internal Revenue Service

(Rev. March 2004)
Power of Attorney and Declaration of Representative
Section references are to the Internal Revenue Code unless otherwise noted.

General Instructions
What’s New
Revocation of an existing power of attorney. The
instructions have been revised to allow representatives to
use the same procedures as taxpayers for revoking an
existing power of attorney. See Revocation of Power of
Attorney/Withdrawal of Representative on page 2.
Authorization to file Form 2848 electronically. Your
representative may be able to file Form 2848 with the IRS
electronically. PIN number boxes have been added to the
taxpayer’s signature section. Entering a PIN number will
give your representative authority to file Form 2848
electronically using the PIN number as the electronic
signature. You can use any five digits other than all zeros as
a PIN number. You may use the same PIN number that you
used on other filings with the IRS. See Where To File below
if completing Form 2848 only for this purpose.
Use of Form 2848 is limited to appointing a
representative. If the representative you appoint is not
qualified to sign Part II of this form, Form 2848 will not be
honored and will be returned to you. As of March 2004, the
IRS will no longer treat such invalid forms as authority for
the person you named to receive your tax information.

Purpose of Form
Use Form 2848 to authorize an individual to represent you
before the IRS. The individual you authorize must be a
person eligible to practice before the IRS. The eligible
individuals are listed in Part II, Declaration of
Representative, items a-h. You may authorize a student
who works in a Qualified Low Income Taxpayer Clinic
(QLITC) or Student Tax Clinic Program (STCP) to represent
you under a special order issued by the Office of

Professional Responsibility. See page 3. Your authorization
of a qualifying representative will also allow that individual to
receive and inspect your confidential tax information. See
the instructions for line 7 on page 4.
Use Form 8821, Tax Information Authorization, if you
want to authorize an individual or organization to receive or
inspect your confidential tax return information, but do not
want to authorize the individual or organization to represent
you before the IRS.
Use Form 56, Notice Concerning Fiduciary Relationship,
to notify the IRS of the existence of a fiduciary relationship.
A fiduciary (trustee, executor, administrator, receiver, or
guardian) stands in the position of a taxpayer and acts as
the taxpayer, not as a representative. If a fiduciary wishes to
authorize an individual to represent or perform certain acts
on behalf of the entity, then a power of attorney must be
filed and signed by the fiduciary who is acting in the position
of the taxpayer.

Where To File
Generally, mail or fax Form 2848 directly to the IRS. See the
Where To File Chart below. Exceptions are listed below.
• If Form 2848 is for a specific use, mail or fax it to the
office handling the specific matter. For more information on
specific use, see the instructions for line 4 on page 3.
• If you complete Form 2848 only for the purpose of
electronic signature authorization, do not file Form 2848
with the IRS. Instead, give it to your representative, who will
retain the document.

Authority Granted
This power of attorney authorizes the representative to
perform any and all acts you can perform, such as signing
consents extending the time to assess tax, recording the
interview, or executing waivers agreeing to a tax adjustment.

Where To File Chart
IF you live in...

THEN use this address...

Fax number*

Alabama, Arkansas, Connecticut, Delaware, District of
Columbia, Florida, Georgia, Illinois, Indiana, Kentucky,
Louisiana, Maine, Maryland, Massachusetts, Michigan,
Mississippi, New Hampshire, New Jersey, New York,
North Carolina, Ohio, Pennsylvania, Rhode Island, South
Carolina, Tennessee, Vermont, Virginia, or West Virginia

Internal Revenue Service
Memphis Accounts Management Center
5333 Getwell Road
Stop 8423
Memphis, TN 38118

901-546-4115

Alaska, Arizona, California, Colorado, Hawaii, Idaho,
Iowa, Kansas, Minnesota, Missouri, Montana, Nebraska,
Nevada, New Mexico, North Dakota, Oklahoma, Oregon,
South Dakota, Texas, Utah, Washington, Wisconsin, or
Wyoming

Internal Revenue Service
Ogden Accounts Management Center
1973 N. Rulon White Blvd.
Mail Stop 6737
Ogden, UT 84404

801-620-4249

All APO and FPO addresses, American Samoa,
nonpermanent residents of Guam or the Virgin Islands**,
Puerto Rico (or if excluding income under Internal
Revenue Code section 933), a foreign country: U.S.
citizens and those filing Form 2555, 2555-EZ, or 4563.

Internal Revenue Service
Philadelphia Accounts Management Center
11601 Roosevelt Blvd.
DPSW 312
Philadelphia, PA 19255

215-516-1017

* These numbers may change without notice.
**Permanent residents of Guam should use Department of Taxation, Government of Guam, P.O. Box 23607, GMF, GU 96921; permanent residents of the
Virgin Islands should use: V.I. Bureau of Internal Revenue, 9601 Estate Thomas Charlotte Amaile, St. Thomas, V.I. 00802.

Cat. No. 11981U

Page 2 of 4

Instructions for Form 2848

13:01 - 25-MAR-2004

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Additional Information

Also, you may authorize your representative to substitute
another representative or delegate authority to another
representative by adding this authority in the space provided
on line 5. However, authorizing someone as your power of
attorney does not relieve you of your tax obligations.
The power to sign tax returns can be granted only in
limited situations. See the instructions for line 5 on page 3.

Additional information concerning practice before the IRS
may be found in:
• Pub. 216, Conference and Practice Requirements and
• Treasury Department Circular No. 230.
For general information about taxpayer rights, see
Pub. 1, Your Rights as a Taxpayer.

Unenrolled Return Preparer
An unenrolled return preparer is an individual other than an
attorney, CPA, enrolled agent, or enrolled actuary who
prepares and signs a taxpayer’s return as the preparer, or
who prepares a return but is not required (by the instructions
to the return or regulations) to sign the return.
An unenrolled return preparer is permitted to represent
you only before customer service representatives, revenue
agents, and examination officers, with respect to an
examination regarding the return he or she prepared.
An unenrolled return preparer cannot:
• Represent a taxpayer before other offices of the IRS,
such as Collection or Appeals. This includes the Automated
Collection System (ACS) unit.
• Execute closing agreements.
• Extend the statutory period for tax assessments or
collection of tax.
• Execute waivers.
• Execute claims for refund.
• Receive refund checks.
For more information, see Rev. Proc. 81-38, printed as
Pub. 470, Limited Practice Without Enrollment.
If the unenrolled return preparer does not meet the
requirements for limited representation, you may file Form
8821, which will authorize the unenrolled return preparer to
inspect and/or receive your taxpayer information, but will not
authorize the unenrolled return preparer to represent you.
See Form 8821.

Specific Instructions
Part I. Power of Attorney
Line 1. Taxpayer Information
Individuals. Enter your name, social security number
(SSN), individual taxpayer identification number (ITIN), and/
or employer identification number (EIN), if applicable, and
your street address or post office box. Do not use your
representative’s address or post office box for your own. If a
joint return is, or will be, filed and you and your spouse are
designating the same representative(s), also enter your
spouse’s name and SSN or ITIN, and your spouse’s
address if different from yours.
Corporations, partnerships, or associations. Enter the
name, EIN, and business address. If this form is being
prepared for corporations filing a consolidated tax return
(Form 1120), do not attach a list of subsidiaries to this form.
Only the parent corporation information is required on line 1.
Also, for line 3 only list Form 1120 in the Tax Form Number
column. A subsidiary must file its own Form 2848 for returns
that must be filed separately from the consolidated return,
such as Form 720, Quarterly Federal Excise Tax Return,
and Form 941, Employer’s Quarterly Federal Tax Return.
Employee plan. Enter the plan name, EIN of the plan
sponsor, three-digit plan number, and business address of
the sponsor.
Trust. Enter the name, title, and address of the trustee, and
the name and EIN of the trust.
Estate. Enter the name, title, and address of the decedent’s
executor/personal representative, and the name and
identification number of the estate. The identification number
for an estate includes both the EIN, if the estate has one,
and the decedent’s SSN or ITIN.

Revocation of Power of Attorney/
Withdrawal of Representative
If you want to revoke an existing power of attorney and do
not want to name a new representative, or if a
representative wants to withdraw from representation, send
a copy of the previously executed power of attorney to the
IRS, using the Where To File Chart on page 1. The copy of
the power of attorney must have a current signature of the
taxpayer if the taxpayer is revoking, or the representative if
the representative is withdrawing, under the original
signature on line 9. Write “REVOKE” across the top of Form
2848. If you do not have a copy of the power of attorney you
want to revoke or withdraw, send a statement to the IRS.
The statement of revocation or withdrawal must indicate that
the authority of the power of attorney is revoked, list the tax
matters, and must be signed and dated by the taxpayer or
representative. If the taxpayer is revoking, list the name and
address of each recognized representative whose authority
is revoked. If the representative is withdrawing, list the
name, TIN, and address (if known) of the taxpayer.
To revoke a specific use power of attorney, send the
power of attorney or statement of revocation/withdrawal to
the IRS office handling your case, using the above
instructions.

Line 2. Representative(s)
Enter your representative’s full name. Only individuals may
be named as representatives. Use the identical full name on
all submissions and correspondence. If you want to name
more than three representatives, indicate so on this line and
attach an additional Form(s) 2848.
Enter the nine-digit CAF number for each representative.
If a CAF number has not been assigned, enter “None,” and
the IRS will issue one directly to your representative. The
CAF number is a unique nine-digit identification number (not
the SSN, EIN, PTIN, or enrollment card number) that the
IRS assigns to representatives. The CAF number is not an
indication of authority to practice. The representative should
use the assigned CAF number on all future powers of
attorney. CAF numbers will not be assigned for employee
plans and exempt organizations application requests.
Check the appropriate box to indicate if either the
address, telephone number, or fax number is new since a
CAF number was assigned.
If the representative is a former employee of the Federal
Government, he or she must be aware of the
postemployment restrictions contained in 18 U.S.C. 207 and
in Treasury Department Circular No. 230, section 10.25.
Criminal penalties are provided for violation of the statutory

Substitute Form 2848
If you want to prepare and use a substitute Form 2848, see
Pub. 1167, General Rules and Specifications for Substitute
Forms and Schedules. If your substitute Form 2848 is
approved, the form approval number must be printed in the
lower left margin of each substitute Form 2848 you file with
the IRS.

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Page 3 of 4

Instructions for Form 2848

13:01 - 25-MAR-2004

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

restrictions, and the Office of Professional Responsibility is
authorized to take disciplinary action against the practitioner.
Students in QLITCs and the STCP. If the lead attorney or
CPA will be listed as a representative, list the lead attorney
or CPA first on line 2, then the student on the next line. Also
see page 4 for how to complete Part II.

on the CAF if it does not relate to a specific tax period
(except for civil penalties) or if it is for a specific issue.
Examples of specific issues include but are not limited to the
following:
• Requests for a private letter ruling or technical advice,
• Applications for an EIN,
• Claims filed on Form 843, Claim for Refund and Request
for Abatement,
• Corporate dissolutions, and
• Requests to change accounting methods or periods.
Check the box on line 4 if the power of attorney is for a
use that will not be listed on the CAF. If the box on line 4 is
checked, the representative should mail or fax the power of
attorney to the IRS office handling the matter. Otherwise,
the representative should bring a copy of the power of
attorney to each meeting with the IRS.
A specific-use power of attorney will not revoke any prior
powers of attorney.

Line 3. Tax Matters
Enter the type of tax, the tax form number, and the year(s)
or period(s) in order for the power of attorney to be valid. For
example, you may list “Income tax, Form 1040” for calendar
year “2003” and “Excise tax, Form 720” for the “1st, 2nd,
3rd, and 4th quarters of 2003.” For multiple years, you may
list “2001 through (thru or a dash ( – )) 2003” for an income
tax return; for quarterly returns, list “1st, 2nd, 3rd, and 4th
quarters of 2001 through 2002” (or 2nd 2002 – 3rd 2003).
For fiscal years, enter the ending year and month, using the
YYYYMM format. Do not use a general reference such as
“All years,” “All periods,” or “All taxes.” Any power of
attorney with a general reference will be returned.
Representation can only be granted for the years or periods
listed on line 3.
You may list any tax years or periods that have already
ended as of the date you sign the power of attorney.
However, you may include on a power of attorney only
future tax periods that end no later than 3 years after the
date the power of attorney is received by the IRS. The 3
future periods are determined starting after December 31 of
the year the power of attorney is received by the IRS. You
must enter the type of tax, the tax form number, and the
future year(s) or period(s). If the matter relates to estate tax,
enter the date of the decedent’s death instead of the year or
period.
If the type of tax, tax form number, or years or periods
does not apply to the matter (i.e., representation for a
penalty or filing a ruling request or determination),
specifically describe the matter to which the power of
attorney pertains and enter “Not Applicable” in the
appropriate column(s).
Civil penalty representation (including the trust fund
recovery penalty). Forms 2848 for civil penalty issues will
now be recorded on the CAF. Generally, this applies to
non-return related civil penalties, such as the penalty for not
meeting the due diligence requirement for return preparers
of earned income credit and the penalty for failure to file
information returns. For example, Joann prepares Form
2848 authorizing Margaret to represent her before the IRS
regarding the penalty for failure to file information returns.
Margaret will have authority to represent Joann for all
non-return related civil penalties. However, Margaret will not
be able to represent Joann for any other tax matters, such
as Form 941 or Form 1040 issues unless authorized on
Form 2848.
Representation for return related civil penalties, such as
the accuracy-related penalty or the failure to file penalty is
included when representation is authorized for the related
tax return. For example, Diana prepares Form 2848
authorizing Susan to represent Diana for an examination of
her 2001 and 2002 Form 1040. If the accuracy-related
penalty is proposed by the IRS during the examination,
Susan would be authorized to discuss the penalty with the
IRS.
How to complete line 3. On line 3, enter “Civil penalties”
in the type of tax column and the year(s) to which the
penalty applies in the year(s) or period(s) column. Enter “Not
Applicable” in the tax form number column. You do not have
to enter the specific penalty.

Line 5. Acts Authorized
Use line 5 to modify the acts that your named
representative(s) can perform. In the space provided,
describe any specific additions or deletions. For example,
the representative’s authority to substitute another
representative or to delegate authority must be specifically
stated by you on line 5.
Disclosure of returns to a third party. A representative
cannot execute consents that will allow the IRS to disclose
your tax return or return information to a third party unless
this authority is specifically delegated to the representative
on line 5.
Authority to sign your return. Regulations section
1.6012-1(a)(5) permits another person to sign a return for
you only in the following circumstances:
(a) Disease or injury,
(b) Continuous absence from the United States (including
Puerto Rico), for a period of at least 60 days prior to the
date required by law for filing the return, or
(c) Specific permission is requested of and granted by the
IRS for other good cause.
Authority to sign your income tax return may be granted
to (1) your representative or (2) an agent (a person other
than your representative).
Authorizing your representative. Write a statement on
line 5 that you are authorizing your representative to sign
your income tax return pursuant to Regulations section
1.6012-1(a)(5) by reason of [enter the specific reason listed
under (a), (b), or (c) under Authority to sign your return
above].
Authorizing an agent. To authorize an agent you must
do all four of the following.
1. Complete lines 1-3.
2. Check the box on line 4.
3. Write the following statement on line 5:
“This power of attorney is being filed pursuant to
Regulations section 1.6012-1(a)(5), which requires a power
of attorney to be attached to a return if a return is signed by
an agent by reason of [enter the specific reason listed under
(a), (b), or (c) under Authority to sign your return above].
No other acts on behalf of the taxpayer are authorized.”
4. Sign and date the form. See the instructions for
line 9 for more information on signatures. The agent does
not complete Part II of Form 2848.
Tax matters partner. The tax matters partner (TMP) (as
defined in section 6231(a)(7)) is authorized to perform
various acts on behalf of the partnership. The following are
examples of acts performed by the TMP that cannot be
delegated to the representative:
• Binding nonnotice partners to a settlement agreement
under section 6224 and, under certain circumstances,

Line 4. Specific Uses Not Recorded on CAF
Generally, the IRS records powers of attorney on the CAF
system. However, a power of attorney will not be recorded

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Page 4 of 4

Instructions for Form 2848

13:01 - 25-MAR-2004

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

binding all partners to a settlement agreement under Tax
Court Rule 248 and
• Filing a request for administrative adjustment on behalf of
the partnership under section 6227.

d Officer — Enter the title of the officer (e.g., President, Vice
President, or Secretary).
e Full-Time Employee — Enter title or position (e.g., Comptroller
or Accountant).

Line 6. Receipt of Refund Checks

f Family Member — Enter the relationship to taxpayer (must be
a spouse, parent, child, brother, or sister).

If you want to authorize your representative to receive, but
not endorse, refund checks on your behalf, you must initial
and enter the name of that person in the space provided.
Treasury Department Circular No. 230, section 10.31,
prohibits an attorney, CPA, or enrolled agent, any of whom
is an income tax return preparer, from endorsing or
otherwise negotiating a tax refund check that is not issued to
him or her.

g Enrolled Actuary — Enter the enrollment card number issued
by the Joint Board for the Enrollment of Actuaries.
h Unenrolled Return Preparer — Enter the two-letter
abbreviation for the state (e.g., “KY” for Kentucky) in which
the return was prepared and the year(s) or period(s) of the
return(s) you prepared.

Line 7. Notices and Communications

Students in QLITCs and the STCP. Complete Part II as
follows:
1. In the Designation column, enter “Special Orders.”
2. In the Jurisdiction column, enter “QLITC” or “STCP.”
3. Sign and date Form 2848. Be sure to attach a copy of
the letter from the Office of Professional Responsibility
authorizing practice before the IRS.

Original notices and other written communications will be
sent to you and a copy to the first representative listed. If
you check:
• Box (a). The original will be sent to you and copies to the
first two listed representatives.
• Box (b). The original will be sent to you. No copies will be
sent to any representatives.

Any individual may represent an individual or entity
before personnel of the IRS when such
CAUTION representation occurs outside the United States.
Individuals acting as representatives must sign and date the
declaration; leave the Designation and Jurisdiction columns
blank. See section 10.7(c)(1)(vii) of Circular 230.

Line 8. Retention/Revocation of Prior
Power(s) of Attorney

!

If there is any existing power(s) of attorney that you do not
want to revoke, check the box on this line and attach a copy
of the power(s) of attorney. The filing of a Form 2848 will
not revoke any Form 8821 that is in effect.

Line 9. Signature of Taxpayer(s)

Privacy Act and Paperwork Reduction Act Notice. We
ask for the information on this form to carry out the Internal
Revenue laws of the United States. Form 2848 is provided
by the IRS for your convenience and its use is voluntary. If
you choose to designate a representative to act on your
behalf, under section 6109, you must disclose your SSN,
ITIN, or EIN. The principal purpose of this disclosure is to
secure proper identification of the taxpayer. We need this
information to gain access to your tax information in our files
and properly respond to any request. If you do not disclose
this information, the IRS may suspend processing of the
power of attorney and may not be able to honor your power
of attorney until you provide the number.
We may disclose this information to Department of
Justice for civil or criminal litigation. We may also disclose
this information to other countries under a tax treaty, or to
Federal and state agencies to enforce Federal nontax
criminal laws and to combat terrorism. The authority to
disclose information to combat terrorism expired on
December 31, 2003. Legislation is pending that would
reinstate this authority.
You are not required to provide the information requested
on a form that is subject to the Paperwork Reduction Act
unless the form displays a valid OMB control number. Books
or records relating to a form or its instructions must be
retained as long as their contents may become material in
the administration of any Internal Revenue law.
The time needed to complete and file Form 2848 will vary
depending on individual circumstances. The estimated
average time is: Recordkeeping, 6 min.; Learning about
the law or the form, 31 min.; Preparing the form, 26 min.;
Copying and sending the form to the IRS, 34 min.
If you have comments concerning the accuracy of these
time estimates or suggestions for making Form 2848
simpler, we would be happy to hear from you. You can write
to the Tax Products Coordinating Committee, Western Area
Distribution Center, Rancho Cordova, CA 95743-0001. Do
not send Form 2848 to this address. Instead, see the
Where To File Chart on page 1.

Individuals. You must sign and date the power of attorney.
If a joint return has been filed and both husband and wife
will be represented by the same individual(s), both must sign
the power of attorney. However, if a joint return has been
filed and the husband and wife will be represented by
different individuals, each spouse must execute his or her
own power of attorney on a separate Form 2848.
Corporations or associations. An officer having authority
to bind the taxpayer must sign.
Partnerships. All partners must sign unless one partner is
authorized to act in the name of the partnership. A partner is
authorized to act in the name of the partnership if, under
state law, the partner has authority to bind the partnership. A
copy of such authorization must be attached. For purposes
of executing Form 2848, the TMP is authorized to act in the
name of the partnership. However, see Tax matters
partner on page 3. For dissolved partnerships, see
Regulations section 601.503(c)(6).
All others. If the taxpayer is a dissolved corporation,
decedent, insolvent, or a person for whom or by whom a
fiduciary (a trustee, guarantor, receiver, executor, or
administrator) has been appointed, see Regulations
section 601.503(d).

Part II. Declaration of Representative
The representative(s) you name must sign and date this
declaration and enter the designation (i.e., items a-h) under
which he or she is authorized to practice before the IRS. In
addition, the representative(s) must list the following in the
“Jurisdiction/Identification” column:
a Attorney — Enter the two-letter abbreviation for the state (e.g.,
“NY” for New York) in which admitted to practice.
b Certified Public Accountant — Enter the two-letter
abbreviation for the state (e.g., “CA” for California) in which
licensed to practice.
c Enrolled Agent — Enter the enrollment card number issued by
the Office of Professional Responsibility.

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