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Part I. Power of Attorney. Caution: A separate Form 2848 must be completed for each taxpayer.Click here for a sample form to revoke a power of attorney. Some states require that the form be notarized in the presence of witnesses. A Power of Attorney is a legal form but is NOT a court form. A Power of Attorney cannot be used to give someone the power to bring a lawsuit on your behalf. Often your agent must present the actual document to invoke the power. All other sections of this form (except Sections 3 and 6) must also be completed.