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).
US Code:
31
USC 330 Name of Law: Best Practices for Tax Advisors
US Code: 26
USC 601 Name of Law: Subpart E, Conference and Practice
Requirements
Pursuant to the changes in the
Treasury Regulations §1.6109-2, changes were made to the Form 2848.
Specifically, the changes require preparers to furnish a Preparer
Tax Identification Number (PTIN) on all returns prepared. Also,
deletions and additions were made to clarify and stream line the
form and instructions to conform to the §601.501 et seq. Changes
(on Line 1) include removing/deleting the caption "Social Security
Number" and "Employer Identification Number" and merging the
columns as one column and replacing the captions with the term
"Identifying number". Further changes (to Line 2) include an
addition of a line for the PTIN and a new category was added to the
list of representatives - "Registered Tax Return Preparer"
category. These changes were necessary to bring the form in
conformity with requirement of §1.6109-2. Also, a check the box was
added to afford the taxpayer the option to restrict the sending of
notices to his or her representative. These and other minor program
changes to form 2848 will increase the burden by 156,250 hours due
to agency discretion. Total burden requested is 1,092,883
hours.
$816,924
No
No
No
No
No
Uncollected
Marangely Rodriguez 202
622-4301
No
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:
(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;
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.
Form 2848 Power of Attorney and Declaration of Representative
2011 ChangesNarrative.pdf
Power of Attorney and Declaration of Representative