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IRS.gov Website
Rev. date: 01/22/2014


Power of Attorney Information

Tax Topic 311
rule
You have the right to represent yourself or you may authorize someone to represent you before the IRS in connection with a federal tax matter. If you choose to have someone represent you, your representative must be an individual authorized to practice before the IRS. Submit a power of attorney if you want to authorize an individual to represent you before the IRS. The Form 2848, Power of Attorney and Declaration of Representative, can be used for this purpose. To determine where you should file Form 2848, see Where To File in the Instructions 2848 (PDF). Your signature on the Form 2848 allows the individual or individuals named to represent you before the IRS and to receive your tax information for the matter(s) and tax year(s)/period(s) specified on the Form 2848.
Generally, when you submit a Form 2848 according to the Where to File Chart in the instructions for Form 2848, it is included on the IRS’s Centralized Authorization File (CAF). The CAF allows IRS personnel who do not have access to the original power of attorney to determine whether you have authorized an individual to represent you. Joint filers must submit separate Forms 2848 to have the power of attorney recorded on the CAF.
Refer to Tax Topic 312, if you want to allow a person to receive your tax information, but do not want this person to represent you before the IRS.
For additional information, see the Instructions 2848 (PDF) and Publication 947, Practice Before the IRS and Power of Attorney.