Publication 947
taxmap/pubs/p947-001.htm#en_us_publink1000148636Words you may need to know (see Glossary)
- Attorney-in-fact
- CAF number
- Centralized Authorization File (CAF) System
- Commissioner
- Durable power of attorney
- Enrolled agent
- Fiduciary
- General power of attorney
- Government officer or employee
- Limited power of attorney
- Practitioner
- Recognized representative
You may either represent yourself, or you may grant an individual
power of attorney (legal authority) to represent you before the IRS. Your
representative must be a person eligible to practice before the IRS. See
Who Can Practice Before the IRS, earlier.
taxmap/pubs/p947-001.htm#en_us_publink1000148637A power of attorney is your written authorization for an individual
to act on your behalf in tax matters. If the authorization is not limited, the
individual can generally perform all acts that you can perform. The authority
granted to an unenrolled preparer cannot exceed that allowed under the special
rules of limited practice described in
Publication 470.
taxmap/pubs/p947-001.htm#en_us_publink1000148638Any representative, other than an unenrolled preparer, can usually
perform the following acts.
- Represent you before any office of the IRS.
- Record the interview.
- Sign an offer or a waiver of restriction on assessment or
collection of a tax deficiency, or a waiver of notice of disallowance of claim
for credit or refund.
- Sign a consent to extend the statutory time period for assessment
or collection of a tax.
- Sign a closing agreement.
- Receive, but
not endorse or cash, a refund check drawn on the U.S. Treasury. You must specifically
initial Form 2848 (see
Form Required,
later) showing the name of the individual designated to receive
the refund check.
The representative named under a power of attorney is not permitted
to sign your personal income tax return unless both of the following are true.
- The signature is permitted under the Internal Revenue Code
and the related regulations (see section 1.6012-1(a)(5) of the Income Tax
Regulations).
- You specifically authorize this in your power of attorney.
For example, the regulation permits a representative to sign
your return if you are unable to sign the return for any of the following
reasons.
- Disease or injury.
- 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.
- Other good cause if specific permission is requested of and
granted by the IRS.
When a return is signed by a representative, it must be accompanied
by a power of attorney (or copy) authorizing the representative to sign the
return. For more information, see the Form 2848 instructions.
If you want your representative to receive a refund check on
your behalf, you must specifically authorize this in your power of attorney as
discussed earlier under
Acts performed.
However, if your representative is permitted to practice before the IRS, he or
she cannot be authorized to endorse or otherwise cash your refund check.
taxmap/pubs/p947-001.htm#en_us_publink1000148641The recognized representative can substitute or delegate authority
under the power of attorney to another recognized representative only if the act
is specifically authorized under the power of attorney.
After a substitution has been made, only the newly recognized
representative will be recognized as the taxpayer's representative. If a
delegation of power has been made, both the original and the delegated
representative will be recognized by the IRS to represent the taxpayer.
taxmap/pubs/p947-001.htm#en_us_publink1000148642A representative cannot execute consents that will allow the
IRS to disclose tax return or return information to a third party unless this
authority is specifically delegated to the representative on line 5 of Form
2848.
taxmap/pubs/p947-001.htm#en_us_publink1000148643A power of attorney is generally terminated if you become incapacitated
or incompetent.
The power of attorney can continue, however, in the case of your
incapacity or incompetency if you authorize this on the Form 2848, or if your
non-IRS durable power of attorney meets all the requirements for acceptance by
the IRS. See
Non-IRS powers of attorney, later.
taxmap/pubs/p947-001.htm#en_us_publink1000148644Submit a power of attorney when you want to authorize an individual
to represent you before the IRS, whether or not the representative performs any
of the other acts cited earlier under
What Is a Power of Attorney.
A power of attorney is most often required when you want to authorize
another individual to perform at least one of the following acts on your behalf.
- Represent you at a conference with the IRS.
- Prepare and file a written response to the IRS.
Use Form 2848 to appoint a representative to act on your behalf
before the IRS. You can file this form only if you want to name a person(s) to
represent you and that person is a person recognized to practice before the IRS.
Persons recognized to practice before the IRS are listed under
Part II, Declaration of Representative, of Form 2848. Your representative must complete that part of
the form.
taxmap/pubs/p947-001.htm#en_us_publink1000148646The IRS will accept a non-IRS power of attorney, but a completed
transmittal Form 2848 must be attached in order for the power of attorney to be
entered on the
Centralized Authorization File (CAF) system. For more information, see
Processing a non-IRS power of attorney, later.
If you want to use a power of attorney document other than Form
2848, it must contain the following information.
- Your name and mailing address.
- Your social security number and/or employer identification
number.
- Your employee plan number, if applicable.
- The name and mailing address of your representative.
- The types of tax involved.
- The federal tax form number.
- The specific year(s) or period(s) involved.
- For estate tax matters, the decedent's date of death.
- A clear expression of your intention concerning the scope
of authority granted to your representative.
- Your signature and date.
You also must attach to the non-IRS power of attorney a signed
and dated statement made by your representative. This statement, which is
referred to as the Declaration of Representative, is contained in Part II of
Form 2848. The statement should read:
- I am not currently under suspension or disbarment from practice
before the Internal Revenue Service or other practice of my profession by any
other authority,
- I am aware of the regulations contained in Treasury Department
Circular No. 230 (31 CFR, Part 10) concerning the practice of attorneys,
certified public accountants, enrolled agents, enrolled actuaries, and others,
- I am authorized to represent the taxpayer(s) identified in
the power of attorney; and
- I am authorized to practice before the Internal Revenue Service
as an individual described in 26 CFR 601.502(b).
The IRS will not accept your non-IRS power of attorney if it
does not contain all the information listed above. You can sign and submit a
completed Form 2848 or a new non-IRS power of attorney that contains all the
information. If you cannot sign an acceptable replacement document, your
attorney-in-fact may be able to perfect (make acceptable to the IRS) your
non-IRS power of attorney by using the procedure described next.
taxmap/pubs/p947-001.htm#en_us_publink1000148648Under the following conditions, the attorney-in-fact named in
your non-IRS power of attorney can sign a Form 2848 on your behalf.
- The original non-IRS power of attorney grants authority to
handle federal tax matters (for example, general authority to perform any acts).
- The attorney-in-fact attaches a statement (signed under penalty
of perjury) to the Form 2848 stating that the original non-IRS power of attorney
is valid under the laws of the governing jurisdiction.
The Form 2848 prepared by your attorney-in-fact should be signed
in the following manner: "Jane Taxpayer (your name), by John Attorney (your
attorney-in-fact's name) under authority of the attached power of attorney."
The individual named as representative on Form 2848 must sign
and date Part II of the form. This can be the attorney-in-fact named in the
original power of attorney or any other individual recognized to practice before
the IRS.
taxmap/pubs/p947-001.htm#en_us_publink1000148649John Elm, a taxpayer, signs a durable power of attorney that
names his neighbor and CPA, Ed Larch, as his attorney-in-fact. The power of
attorney grants Ed the authority to perform any and all acts on John's behalf.
However, it does not list specific tax-related information such as types of tax
or tax form numbers.
Shortly after John signs the power of attorney, he is declared
incompetent. Later, a federal tax matter arises concerning a prior year return
filed by John. Ed attempts to represent John before the IRS but is rejected
because the durable power of attorney does not contain required information.
If Ed attaches a statement (signed under the penalty of perjury)
that the durable power of attorney is valid under the laws of the governing
jurisdiction, he can sign a completed Form 2848 and submit it on John's behalf.
If Ed can practice before the IRS (see
Who Can Practice Before the IRS,
earlier), he can name himself as representative on Form 2848.
Otherwise, he must name another individual who can practice before the IRS.
taxmap/pubs/p947-001.htm#en_us_publink1000148650The IRS has a centralized computer database system called the
CAF system. This system contains information on the authority of taxpayer
representatives. Generally, when you submit a power of attorney document to the
IRS, it is processed for inclusion on the CAF system. Entry of your power of
attorney on the CAF system enables IRS personnel, who do not have a copy of your
power of attorney, to verify the authority of your representative by accessing
the centralized authorization file. It also enables the IRS to automatically
send copies of notices and other IRS communications to your representative.
You can have your non-IRS power of attorney entered on the CAF
system by attaching it to a completed transmittal Form 2848 and submitting it to
the IRS. Your signature is not required; however, your attorney-in-fact must
sign the
Declaration of Representative
(see Part II of Form 2848).
taxmap/pubs/p947-001.htm#en_us_publink1000148651The preparation of Form 2848 is illustrated by an example, later
under
How Do I Fill Out Form 2848.
However, the following will also assist you in preparing the
form.
taxmap/pubs/p947-001.htm#en_us_publink1000148652The following hints are summaries of some of the line-by-line
instructions for Form 2848.
taxmap/pubs/p947-001.htm#en_us_publink1000148653If a joint return is involved and you and your spouse have different
addresses, you must enter each address. If you and your spouse choose different
representatives, each of you must file a separate Form 2848.
taxmap/pubs/p947-001.htm#en_us_publink1000148654Only individuals may be named as representatives. If your representative
has not been assigned a CAF number, enter "None" on that line and the IRS will
issue one to him or her. If the representative's address or phone number has
changed since the CAF number was issued, you should check the appropriate box.
Enter your representative's fax number if available.
If you want to name more than three representatives, you must
attach additional Form(s) 2848. Normally, the IRS will send notices and other
written communications to you and a copy to the first representative listed.
However, you can choose other options (see line 7 of Form 2848).
taxmap/pubs/p947-001.htm#en_us_publink1000148655You 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. However, avoid general references such as all years or all
periods.
If any column does not apply to your particular tax matter, you
should enter "not applicable" in that column and, instead, specifically describe
the matter to which the power of attorney pertains.
taxmap/pubs/p947-001.htm#en_us_publink1000148656Certain matters cannot be recorded on the CAF system. Examples
of such matters include, but are not limited to, the following.
- Requests for a private letter ruling or technical advice.
- Applications for an employer identification number (EIN).
- Claims filed on Form 843,
Claim for Refund and Request for Abatement.
- Corporate dissolutions.
- Requests for change of accounting method.
- Requests for change of accounting period.
If the tax matter described on line 3 of Form 2848 concerns
one of these matters specifically, check the box on line 4. If this line is
checked, your representative should bring a copy of the power of attorney to
each IRS office where the specific matter will be discussed.
Generally, you can mail or fax a paper Form 2848 directly to
the IRS. To determine where you should file Form 2848, see the
Where To File Chart, below.
If Form 2848 is for a specific use, mail or fax it to the office
handling that matter. For more information on specific use, see the
Instructions for Form 2848, line 4.
taxmap/pubs/p947-001.htm#f11981u01
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
P.O. Box 26, Stop 8423
Memphis, TN 38101-0268
| 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
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
International CAF DP: SW 311
11601 Roosevelt Blvd.
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.
|
taxmap/pubs/p947-001.htm#en_us_publink1000148658The IRS will accept a copy of a power of attorney that is submitted
by facsimile transmission (fax). If you choose to file a power of attorney by
fax, be sure the appropriate IRS office is equipped to accept this type of
transmission. See the
Where To File Chart
for fax numbers of the centers receiving Form 2848.
 | Your representative may be able to file Form 2848 electronically
via the IRS website. For more information, go to
www.irs.gov
and under the Tax Professionals tab, click on e-services–Online Tools for
Tax Professionals. If you complete Form 2848 for electronic signature
authorization, do not file Form 2848 with the IRS. Instead, give it to your
representative, who will retain the document. |
taxmap/pubs/p947-001.htm#en_us_publink1000148660You must submit any update or modification to an existing power
of attorney in writing. Your signature (or the signature of the individual(s)
authorized to sign on your behalf) is required. Do this by sending the updated
Form 2848 or non-IRS power of attorney to the IRS office(s) where you previously
sent the original(s), including the center where the related return was, or will
be filed.
Any recognized representative may substitute or delegate authority
if the substitution or delegation is specifically authorized in the original
power of attorney. To make a substitution or delegation, the representative must
file the following items with the IRS office(s) where the power of attorney was
filed.
- A written notice of substitution or delegation signed by the
recognized representative.
- A written declaration of representative made by the new representative.
- A copy of the power of attorney that specifically authorizes
the substitution or delegation.
A newly filed power of attorney concerning the same matter will
revoke a previously filed power of attorney. However, the new power of attorney
will not revoke the prior power of attorney if it specifically states it does
not revoke such prior power of attorney and either of the following are attached
to the new power of attorney.
- A copy of the unrevoked prior power of attorney, or
- A statement signed by the taxpayer listing the name and address
of each representative authorized under the prior unrevoked power of attorney.
Note.The filing of Form 2848 will not revoke any
Form 8821 that is in effect.
taxmap/pubs/p947-001.htm#en_us_publink1000148663Note.The revocation instructions are the same for taxpayers and representatives.
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 9. 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 periods, 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. When the taxpayer is completely revoking authority, the form should
state "remove all years/periods" instead of listing the specific tax matters,
years, or periods. 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 to the IRS office handling your case, using
the above instructions.
A power of attorney held by a student of a LITC or a STCP is
valid for only 130 days from the received date and will automatically be
revoked. If you are authorizing a student to represent you after that time, a
second Form 2848 should be filed for valid representation.
taxmap/pubs/p947-001.htm#en_us_publink1000148665A power of attorney is not required in some situations when dealing
with the IRS. The following situations do not require a power of attorney. (Each
situation will be discussed in more detail following the list.)
- Providing information to the IRS.
- Authorizing the disclosure of tax return information through
Form 8821.
- Allowing the IRS to discuss return information with a third
party designee.
- Allowing a tax matters partner or person (TMP) to perform
acts for the partnership.
- Allowing the IRS to discuss return information with a fiduciary.
- Representing a taxpayer through a nonwritten consent.
If you are merely providing information to the IRS at the request
of the IRS, a power of attorney is not required.
taxmap/pubs/p947-001.htm#en_us_publink1000148667You do not have to file a power of attorney to authorize the
IRS to discuss and provide specific confidential tax return information to any
individual, corporation, firm, trust, partnership, or organization you designate
through the use of Form 8821. You may file your own tax information
authorization without using Form 8821, but it must include all the information
that is requested on the form.
Form 8821 is strictly a disclosure authorization form and cannot
be used to designate an individual to represent you. If you want to name a
representative, you should use
Form 2848.
taxmap/pubs/p947-001.htm#en_us_publink1000148668John Oak wants his associate, Jane Birch, to be informed about
his personal tax accounts. To have this information disclosed to Jane, John
fills out Form 8821. This is only a disclosure form, so it will not give Jane
any power to represent John before the IRS. (The filled-in form is illustrated
on the following page.)
taxmap/pubs/p947-001.htm#en_us_publink1000148670When you file a Form 8821 with the IRS, it also is processed
for entry on the CAF system. Entry on the CAF system enables IRS employees who
do not have access to the actual power of attorney or tax information
authorization to do all of the following actions.
- Determine whether a recognized representative or appointee
is authorized to discuss specific confidential tax information.
- Determine the extent to which a recognized representative
or appointee has been authorized to represent you.
- Send copies of notices and other IRS communications to the
person (individual or other entity) designated on the form.
You can revoke any existing authorization with the IRS by writing
"REVOKE" across the top of the previously executed Form 8821 and signing your
name again under the existing signature. You should send this to the office(s)
where you originally filed the Form 8821. If you do not have a copy of the prior
tax authorization, send a statement to the IRS. The statement of revocation must
indicate that the authority of the appointee is revoked, list the tax matters
and periods, and must be signed and dated by you.
Note.The filing of Form 8821 will not revoke any
Form 2848 that is in effect.
taxmap/pubs/p947-001.htm#en_us_publink1000148673If you want to allow an employee of your business, a return preparer,
friend, family member, or other third party to discuss your tax return with the
IRS, check the "Yes" box in the
Third Party Designee
area of your return. Also, enter the designee's name, phone number, and any five
numbers the designee chooses as his or her personal identification number (PIN).
| If you want to allow the paid preparer who signed your return
to discuss it with the IRS, just enter "Preparer" in the space for the
designee's name. You do not have to provide the other information requested. |
By checking the "Yes" box, you are authorizing the IRS to call
the designee to answer any questions relating to the information reported on
your tax return. You are also authorizing the designee to:
- Exchange information concerning your return with the IRS,
- Call the IRS for information about the processing of your
return or the status of your refund or payments,
- Request and receive written tax return information relating
to your tax return, including copies of notices, correspondence, and account
transcripts, and
- Respond to certain IRS notices about math errors, offsets,
and return preparation.
You are not authorizing the designee to receive any refund check,
bind you to anything (including additional tax liability), or otherwise
represent you before the IRS. If you want to expand the designee's authority,
see
When is a Power of Attorney Required, earlier.
taxmap/pubs/p947-001.htm#en_us_publink1000148675The authorization will automatically expire one year from the
due date (without regard to extensions) for filing your tax return. If you or
your designee wants to revoke this authorization, send a written statement of
revocation to the Internal Revenue Service Center at the address where you filed
your return. The statement of revocation must indicate that the authority of the
designee is revoked, list the tax return, and must be signed and dated by the
taxpayer or designee.
taxmap/pubs/p947-001.htm#en_us_publink1000148676If you are a tax matters partner or person (TMP) (as defined
in section 6231(a)(7) of the Internal Revenue Code), you are not required to
file Form 2848. You are authorized to perform various acts on behalf of the
partnership or subchapter S corporation. This may include the power to delegate
authority to represent yourself and to sign documents in that capacity.
The following are examples of acts you can perform as a TMP.
These acts
cannot be delegated to another representative.
- Bind non-notice partners to a settlement agreement under section
6224 of the Internal Revenue Code and, under certain circumstances, binding all
partners to a settlement agreement under Tax Court Rule 248.
- File a request for administrative adjustments on behalf of
the partnership under section 6227 of the Internal Revenue Code.
If you are a fiduciary (trustee, executor, administrator, receiver,
or guardian) of a taxpayer, you are deemed to be the taxpayer. For this reason
you are not required to file a power of attorney. However, a fiduciary should
file Form 56,
Notice Concerning Fiduciary Relationship, to notify the IRS of the fiduciary relationship.
Note.If you, as a fiduciary, wish to authorize an individual to represent
or perform certain acts on your behalf, you must file a power of attorney
authorizing that individual to act on your behalf.
taxmap/pubs/p947-001.htm#en_us_publink1000148679The IRS is allowed to discuss with a third party designee, tax
return or return information after receiving your nonwritten (oral) consent.
Under this temporary regulation, the IRS is permitted to disclose information to
any person accompanying you to a meeting, interview, or participating with you,
in a telephone conversation with the IRS. Before any disclosure of information,
the IRS must verify the following.
- The date, nature, and extent of information or assistance
requested.
- The return or return information to be disclosed.
- The identity of the taxpayer and the designee.
Note.Like Form 8821, a nonwritten consent cannot be used to designate
an individual to represent you. If you want to name a representative, you must
use Form 2848.
taxmap/pubs/p947-001.htm#en_us_publink1000148681The following example illustrates how to complete Form 2848.
The completed form is shown on the next pages.
taxmap/pubs/p947-001.htm#en_us_publink1000148682Stan and Mary Doe have been notified that their joint tax return
(Form 1040) for 2006 is being examined. They have decided to appoint Jim Smith,
an enrolled agent, to represent them in this matter and any future matters
concerning the return. Jim, who has prepared returns at the same location for
years, already has a Centralized Authorization File (CAF) number assigned to
him. Stan and Mary do not want Jim to sign any agreements, pay additional taxes,
or receive any refund checks. They want copies of all notices and written
communications sent to Jim. This is the first time Stan and Mary have given
power of attorney to anyone. They should complete one Form 2848 as follows.
taxmap/pubs/p947-001.htm#en_us_publink1000148685They enter their names, street address, and social security numbers
in the spaces provided.
taxmap/pubs/p947-001.htm#en_us_publink1000148686They enter the name and current address of their chosen representative,
Jim Smith. They also enter Mr. Smith's CAF number, his telephone number, and his
fax number. Mr. Smith's address, telephone number, and fax number have not
changed since the IRS issued his CAF number, so Stan and Mary do not check the
boxes in the second column.
taxmap/pubs/p947-001.htm#en_us_publink1000148687They enter "income" for the type of tax, "1040" for the form
number, and "2006" for the tax year.
taxmap/pubs/p947-001.htm#en_us_publink1000148688Stan and Mary make no entry on this line because they do not
want to restrict the use for their power of attorney to a specific use that is
not recorded on the CAF. See
Preparation of Form — Helpful Hints, earlier.
taxmap/pubs/p947-001.htm#en_us_publink1000148689Stan and Mary want to sign any agreement that reflects changes
to their 2006 income tax liability, so they restrict the acts Mr. Smith is
authorized to perform by writing "taxpayers must sign any agreement form" on
line 5. If they had chosen, they could have listed other restrictions on line 5.
taxmap/pubs/p947-001.htm#en_us_publink1000148690They make no entry on line 6 because they want any refund checks
sent directly to them.
taxmap/pubs/p947-001.htm#en_us_publink1000148691Stan and Mary make no entry on line 7 because they want the original
notices and communications sent to them, and the copies sent to Mr. Smith.
taxmap/pubs/p947-001.htm#en_us_publink1000148692Stan and Mary are filing their first power of attorney, so they
make no entry on this line. However, if they had filed prior powers of attorney,
the filing of this current power would automatically revoke any earlier ones for
the same tax matter(s). Therefore, to retain an earlier power of attorney, they
would need to have checked the box on line 8 and attached a copy of the prior
power of attorney that they wanted to remain in effect.
If Stan and Mary decide later that they can handle the examination
on their own, they can revoke the power of attorney. (See
Revocation of Power of Attorney/Withdrawal of Representative,
earlier, for the special rules that apply.)
taxmap/pubs/p947-001.htm#en_us_publink1000148693This is a joint authorization (see line 1), so both Stan and
Mary must sign and date the form. If they do not, the IRS cannot accept it.
taxmap/pubs/p947-001.htm#en_us_publink1000148694Jim Smith must complete this part of Form 2848. If he does not
sign this part, the IRS cannot accept the form.
taxmap/pubs/p947-001.htm#en_us_publink1000148695A power of attorney will be recognized after it is received,
reviewed, and determined by the IRS to contain the required information.
However, until a power of attorney is entered on the CAF system, IRS personnel
may be unaware of the authority of the person you have named to represent you.
Therefore, during this interim period, IRS personnel may request that you or
your representative bring a copy to any meeting with the IRS.
taxmap/pubs/p947-001.htm#en_us_publink1000148696How the power of attorney is processed and handled depends on
whether it is a complete or incomplete document.
taxmap/pubs/p947-001.htm#en_us_publink1000148697If Form 2848 is incomplete, the IRS will attempt to secure the
missing information either by writing or telephoning you or your representative.
For example, if your signature or signature date is missing, the IRS will
contact you. If information concerning your representative is missing and
information sufficient to make a contact (such as an address and/or a telephone
number) is on the document, the IRS will try to contact your representative.
In either case, the power of attorney is not considered valid
until all required information is entered on the document. The individual(s)
named as representative(s) will not be recognized to practice before the IRS, on
your behalf, until the document is complete and accepted by the IRS.
taxmap/pubs/p947-001.htm#en_us_publink1000148698If the power of attorney is complete and valid, the IRS will
then take action to recognize the representative. In most instances, this
involves processing the document on the CAF system. Recording the data on the
CAF system enables the IRS to automatically direct copies of mailings to
authorized representatives and to instantly recognize the scope of authority
granted.
taxmap/pubs/p947-001.htm#en_us_publink1000148699Specific-use powers of attorney are not processed on the CAF
system (see
Preparation of Form — Helpful Hints, earlier). For example, a power of attorney that is a one-time
or specific-issue grant of authority is not processed on the CAF system. These
documents remain with the related case files. In this situation, you should
check the box on line 4 of Form 2848. If it is checked, the representative
should bring a copy of the power of attorney to each meeting with the IRS.
taxmap/pubs/p947-001.htm#en_us_publink1000148700After a valid power of attorney is filed, the IRS will recognize
your representative. However, if it appears the representative is responsible
for unreasonably delaying or hindering the prompt disposition of an IRS matter
by failing to furnish, after repeated requests, nonprivileged information, the
IRS can contact you directly. For example, in most instances in which a power of
attorney is recognized, the IRS will contact the representative to set up
appointments and to provide lists of required items. However, if the
representative is unavailable, does not respond to repeated requests, and does
not provide required items (other than items considered privileged), the IRS can
bypass your representative and contact you directly.
If a representative engages in conduct described above, the matter
can be referred to the Office of Professional Responsibility for consideration
of possible disciplinary action.
taxmap/pubs/p947-001.htm#en_us_publink1000148701If you have a recognized representative, you and the representative
will receive notices and other correspondence from the IRS (either the original
or a copy), unless you checked box (b) on line 7 of Form 2848 or placed a
similar restriction on your authorization of a representative (power of
attorney). If the power of attorney is processed on the CAF system, the IRS will
send your representative(s) a duplicate of all computer-generated correspondence
that is sent to you. This includes notices and letters produced either at the
Martinsburg Computing Center, or other IRS centers. The IRS employee handling
the case is responsible for ensuring that the original and any requested copies
of each manually-generated correspondence are sent to you and your
representative(s) in accordance with your authorization.
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