Get Instructions For 2848 (Rev. December 1997). Power Of Attorney And Declaration Of Representative

To protect your privacy, IRS employees won't talk to just anyone about your taxes. To give them permission to discuss your taxes with someone else, you'll need Form 2848.

This power of attorney authorizes the representative to perform duties such as signing consents, extending the time to assess tax, recording the interview, or executing waivers agreeing to a tax adjustment. Only individuals may be named as representatives.

Use Form 2848 to authorize an individual to represent you before the IRS. The individual you authorize must be a person eligible to practice before the IRS.

Form 2848: Power of Attorney and Declaration of Representative is an Internal Revenue Service (IRS) document that authorizes an individual or organization to represent a taxpayer by appearing before the IRS—at an audit, for example.

Submit a power of attorney if you want to authorize an individual to represent you before the IRS. You can use Form 2848, Power of Attorney and Declaration of Representative for this purpose.

The "Submit Forms 2848 and 8821 Online" tool is available from the IRS.gov/taxpros page. It also has "friendly" web addresses that can be bookmarked: IRS.gov/submit2848 and IRS.gov/submit8821. To access the tool, tax professionals must have a Secure Access username and password from an IRS account such as e-Services.

If you want to use a document other than Form 2848 to authorize the representation, it must contain the following information. Your name and mailing address. Your social security number (or your individual tax- payer identification number (ITIN)) and/or employer identification number.

Does Form 2848 Need to be Notarized? Form 2848 does not need to be notarized. However, the person submitting the form is required to authenticate their client's identity if they do not have a personal or business relationship with them.