Power of Attorney and Declaration of Representative

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
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	Modified	Available
2011 ChangesNarrative.pdf	Justification for No Material/Nonsubstantive Change	Uploaded 2011-07-25	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	Modified

ICR Details

OMB Control No: 1545-0150	ICR Reference No: 201107-1545-016
Status: Historical Active	Previous ICR Reference No: 201102-1545-002
Agency/Subagency: TREAS/IRS	Agency Tracking No: EM-1545-0150
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: 04/18/2012
	Date Received in OIRA: 02/09/2012
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	05/31/2014	05/31/2014	05/31/2014
Responses	538,333	0	538,333
Time Burden (Hours)	1,092,883	0	936,633
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: 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
  

Citations for New Statutory Requirements: None

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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:
	75 FR 53021	08/30/2010
30-day Notice:	Federal Register Citation:	Citation Date:
	76 FR 10664	02/25/2011
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	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	538,333	538,333	0	0	0	0
Annual Time Burden (Hours)	1,092,883	936,633	0	156,250	0	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: Changing Regulations

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

Burden Reduction Due to:

Short Statement: 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.

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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]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

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: 02/09/2012

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