Power of Attorney
Form 2848, Power of Attorney
A power of attorney is given when the taxpayer authorizes someone in writing to receive their confidential tax information from the IRS and perform certain actions on their behalf in front of the IRS. Some examples include representing the taxpayer at a meeting with the IRS, and preparing and filing a written response to an IRS inquiry. If the authorization is unlimited, the representative can generally perform all acts a taxpayer would perform, except negotiating a check. The authorized individual must be eligible to practice before the IRS.
A power of attorney is not required when the third party is not dealing with the IRS as the taxpayer’s representative, such as the following :
- Providing information to the IRS.
- Authorizing the disclosure of tax return information using Form 8821, Tax Information Authorization, or other written or oral disclosure consent.
- Allowing the IRS to discuss return information with a third party via the checkbox provided on a tax return or other document.
- Allowing a tax matters partner to perform acts for the partnership.
- Allowing the IRS to discuss return information with a fiduciary.
Form 8821, Tax Information Authorization
Use this form to authorize an individual or organization to request and inspect the taxpayer’s confidential tax return information when the taxpayer does not want to authorize an individual to represent them before the IRS.