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Rev. date: 01/01/2011

Power of Attorney Information

Tax Topic 311
You have the right to represent yourself or have someone represent you before the IRS in connection with a Federal tax matter. If you want someone to represent you before the IRS file Form 2848, Power of Attorney and Declaration of Representative, with the IRS office where you want your representative to act for you. Your representative must be a person authorized to practice before the IRS. Your signature on Form 2848 allows the individual or individuals named to represent you before the IRS and to receive your tax information. Refer to Tax Topic 312, Disclosure Authorizations, 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 Instructions 2848 and Publication 947, Practice Before the IRS and Power of Attorney.