IRS Form 2848, titled Power of Attorney and Declaration of Representative, is used by taxpayers to authorize an individual, typically a tax professional, to represent them before the IRS. This form grants the representative the legal authority to act on the taxpayer’s behalf in a variety of tax matters, including signing documents, negotiating payment plans, and communicating directly with the IRS.
Taxpayers can use Form 2848 to appoint:
- Attorneys
- Certified Public Accountants (CPAs)
- Enrolled Agents (EAs)
The taxpayer can specify the tax years and types of tax issues the representative is authorized to handle. Once Form 2848 is filed with the IRS, the representative is empowered to act on the taxpayer’s behalf until the authority is revoked or the form is updated.
Granting power of attorney is a valuable tool for taxpayers who need assistance managing complex tax issues or who want a professional to represent them during an audit or appeal.