Power of Attorney and Declaration of Representative

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form Form 2848 Power of Attorney and Declaration of Representative	Form	Modified	Available
Form 2848 (SP) Form 2848 (SP) - Poder Legal y Declaracion del Representante	Form	New	Available
Summary of changes 2009.pdf	Justification for No Material/Nonsubstantive Change	Uploaded 2009-02-18	Available
F2848_Sup Stmnt.doc	Supporting Statement A	Uploaded 2007-07-31	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
39633	Power of Attorney and Declaration of Representative	Form	Modified
188091	Form 2848 (SP) - Poder Legal y Declaracion del Representante	Form	New

ICR Details

OMB Control No: 1545-0150	ICR Reference No: 200902-1545-010
Status: Historical Active	Previous ICR Reference No: 200707-1545-025
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Power of Attorney and Declaration of Representative
Type of Information Collection: No material or nonsubstantive change to a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 07/13/2009
	Date Received in OIRA: 02/18/2009
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	02/28/2011	02/28/2011	02/28/2011
Responses	533,333	0	533,333
Time Burden (Hours)	928,583	0	880,333
Cost Burden (Dollars)	0	0	0

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Abstract: Form 2848 is used to authorize someone to act for the respondent in tax matters. It grants all powers that the taxpayer has except signing a return and cashing refund checks. Data is used to identify representatives and to ensure that confidential information is not divulged to unauthorized persons. Also used to input representative on CAF (Central Authorization File).

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Authorizing Statute(s): US Code: 26 USC 601 Name of Law: Subpart E, Conference and Practice Requirements
   US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information
  

Citations for New Statutory Requirements: US Code: 31 USC 330 Name of Law: Best Practices for Tax Advisors

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	72 FR 30920	06/04/2007
30-day Notice:	Federal Register Citation:	Citation Date:
	72 FR 57377	10/09/2007
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 2

table that charts list of burden

IC Title	Form No.	Form Name
Form 2848 (SP) - Poder Legal y Declaracion del Representante	2848 (SP)	Poder Legal y Declaracion del Representante
Power of Attorney and Declaration of Representative	Form 2848	Power of Attorney and Declaration of Representative

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ICR Summary of Burden

table that charts list 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	533,333	533,333	80,000	-80,000	0	0
Annual Time Burden (Hours)	928,583	880,333	180,800	-132,550	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

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

Burden Increase Due to:

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

Burden Reduction Due to: Changing Regulations

Short Statement: Form 2848 is used to authorize someone to act for the respondent in tax matters. New designation codes have been added for enrolled retirement plan agents, student tax attorneys, and student certified public accounts (CPA). The addition of these new designation codes, in compliance with 31 USC 330, resulted in a total burden increse of 180,800 hours. The creation of the Spanish translated Form 2848(SP)resulted in an increase in the number of filers by 80,000 and a decrease of the total number of estimated filers for Form 2848 by 80,000. Additional revisions made to the forms to simplfy the reporting requirements also decreased the total burden by 132,550 hours.

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Annual Cost to Federal Government: $816,924

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)? No

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: 02/18/2009

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