2848 Form 2022 Printable, Fillable PDF – You may have heard the phrase “power of attorney” in the sense of appointing someone with the legal authority to make medical or financial decisions on your behalf, and this is correct. The IRS does not have such extensive authority if you use 2848 Form, Power of Attorney and Declaration of Representative, to represent you. It just delegated authority to another person to deal with the Internal Revenue Service on your behalf. This may involve the following:
- discussing a payment schedule, etc.
- I am signing this letter on your behalf.
- notifications from the Internal Revenue Service (IRS),
- taking action in response to notifications on your behalf,
- making use of your IRS account to get transcripts and
- submitting an appeal in response to an IRS disagreement
When Do You Need To Use Form 2848?
A power of attorney with the Internal Revenue Service is not given to just anybody. While this form may be used to allow close family members to act on your behalf, it is most often used to authorize a tax expert to engage with the Internal Revenue Service on your behalf. This includes the following:
- Agents who have been enrolled
- Enrolled actuaries are professionals who have earned their certification.
- Preparers of tax returns who are not enrolled (only if they prepared the tax return in question)
- Officers of the corporation or full-time staff (for business tax matters)
- Agents for enrolled retirement plans (for retirement plan tax matters)
- Taxpayer advocates who work in a qualifying Low Income Taxpayer Clinic or a Student Tax Clinic Program
It is possible that you may need to establish an IRS power of attorney for a variety of reasons. As an example,
- Providing your CPA with power of attorney enables them to communicate directly with the IRS auditor if you are the subject of an IRS audit.
- If you have a medical condition that makes it difficult for you to speak with the Internal Revenue Service, you may delegate power to a family member to contact the IRS on your behalf to address your tax problems.
- If you owe money on a tax obligation that has not been settled, a power of attorney permits your lawyer to negotiate payment arrangements on your behalf.
On the form, you have the option of listing up to three representatives. You may permit the IRS to transmit copies of any sensitive tax information to a specific individual by ticking a box next to their name on the form. This contains copies of tax return transcripts and notifications from the Internal Revenue Service.
As a result of the way you fill out line 3 in Part I, you may describe the extent of power you desire to provide your representative on 2848 Form, which is very useful. When filling out this section, you must specify the specific issue(s), the types of forms involved, and the year(s) to which this authority applies.
For example, if you wish to authorize an enrolled agent to speak with the Internal Revenue Service about your 2019 Form 1040 income tax return, you would type Income, Form 1040, and 2019 on line 3. It is important to restrict the extent of the representative’s power so that they cannot discuss other forms of tax returns or other tax years without your express permission.
Make certain that line 3 does not include any blanks. Using generic language such as “all taxes” or “all years” in this area will result in the IRS rejecting your power of attorney application.
Where To Submit A Power Of Attorney To The Internal Revenue Service
Following the completion of 2848 Form, you (and your spouse, if you’re married) must sign it and get a signature from your representative before filing it with the IRS. Then it’s time to turn it over to the Internal Revenue Service.
If you’re already in contact with an IRS person, they may require that you fax the form to a specific number on their list. Otherwise, you’ll have to send or fax it to the Internal Revenue Service. The postal address or fax number you get is determined on the state in which you reside. The ‘Where to File Chart,’ which is provided with the IRS Instructions for 2848 Form, will provide you with the address and fax number for the state in where you live.
An IRS power of attorney remains in force for seven years, or until it is revoked by you or your designated representative. Revoke an IRS power of attorney by filing a new form designating someone else as power of attorney or writing “REVOKE” across the top of the first page of the form. Afterwards, sign and date the form just under the annotation, and send it to the address indicated in the instructions.