Summary of changes

Description of Major Changes for Form 2848(SP), Poder Legal y
Declaración del Representante (Rev. February 2009)
This is a new form in Spanish. The major changes, apart from translating the
entire form, are changes made to the English-language Form 2848.
1. On line 5, “Excepciones” (Exceptions), information was added regarding
the limitations for enrolled retirement plan agents per changes to Circular
230. Also, a reference to additional representatives was added to the 2nd
sentence per request of CC:PA.
2. In “Parte II Declaración del Representante” (Part II Declaration of
Representative), a new enrollment code “r” was added to conform to
changes to Circular 230. Two additional codes “k” and “l” were added per
request of SE:W:CAS:AM:PPG and CC:PA.

Description of Major Changes for the Instructions for Form 2848(SP)
(February 2009), Poder Legal y Declaración del Representante
This is a set of instructions for a new form in Spanish. The major changes, apart from
translating the entire instructions, are changes made to the English-language Instructions
for Form 2848.
1. Under “Qué Hay de Nuevo” (What’s New), new information was added
regarding new designation codes, per TD 9359. Appropriate references to this
information were added to the rest of the product, as appropriate.
2. Under “Dónde se Presenta el Formulario” (Where to File), we refer filers to file
paper returns at the Philadelphia address per request of SE:W:CAS:AM:PMPA.
Filers are instructed to file Form 2848 if they wish to file electronically.
3. Usage of the LITC acronym was adopted (in place of QLITC) per request of
CC:NTA.
4. Under “Revocación del Poder Legal/Retiro del Representante” (Revocation of
Power of Attorney/Withdrawal of Representative), a statement was added
advising filers who wish to revoke all authority to use all years/all periods in lieu
of listing specific years/periods/tax. This change was coordinated with CC:P&A
and SE:W:CAS:AM:PPG. Language was also added to the last paragraph in this
section regarding the 130 day timeframe for LITCs and SCTPs per request of
CC:NTA.
5. An item titled “Cambio de Dirección del Representante” (Change of
Representative Address) was added as a resolution to IMRS Issue #06-0000241.
This change was coordinated with CC:P&A and SE:W:CAS:AM:PPG.
6. Under “Parte 1. Poder Legal” (Part 1. Power of Attorney):
• In the item titled “Plan para emleados u organización exenta” (Employee
plan or exempt organization), under the instructions for line 1, the
language was revised to incorporate employee plans.
• In the instructions for line 3, language was:
a. Revised the example of the listing of tax periods per employee
suggestion 41-79-08-041. The example is now aligned with the
procedures in the IRM and has been approved by CC:P&A.
b. Added language regarding employee benefit plans to the third
paragraph.
c. A note was added at the end of the instructions addressing IRA
civil penalty matters per feedback received via IMRS #476.
• In the instructions for line 4, we:
a. Added bullet points 6-8 per request of CC. The bullets address
applications for recognition of exemption under §501(c)(3),
501(a), or 521; requests for determination of the qualified status of
an employee benefit plan; and voluntary submissions under
EPCRS.
• In the instructions for line 5, we:

a. Added filing information for electronic (available only for Form
2848, in English) and paper filings (for Form 2848(SP)) for
taxpayers authorizing representatives to sign the return. This
change was coordinated with SE:W:CAS:AM:PMPA and
SE:W:CAS:SP:ES:I.
b. Added information on substituting representatives per CC:NTA.
• In the instructions for line 9, we added information regarding the
appropriate timeframe for signing the form and a general statement about
the sequencing of the signatures per request of CLD:SL and per IRM
21.3.7.9.1.
7. Under “Parte II. Declaración del Representante” (Part II. Declaration of
Representative), three new designation codes were added:
• Codes k and l for Student CPAs and Student Tax Attorneys. This change
was coordinated with CC:P&A, SE:W:CAS:AM:PPG.
• Code r was added for enrolled retirement plan agents to conform to
changes to Circular 230.
8. The “Aviso sobre la Ley de Confidencialidad de Información y la Ley de
Reducción de Trámites” (Privacy Act and Paperwork Reduction Act Notice) was
revised to update the TPCC mailing address to the Washington, DC.