IRS 2848 Power of Attorney and Declaration of Representative Form

In the case of wanting to assign another individual to represent you with the IRS in all of your tax-related matters, the following form has to be completed and submitted.

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Form   	2848	
(Rev. March 2012) Department of the Treasury  
Internal Revenue Service 	
Power of Attorney 
and Declaration of Representative 	
▶ Type or print.    	▶ See the separate instructions. 	
OMB No. 1545-0150 
For IRS Use Only 
Received by: 
Name 
Telephone 
Function 
Date              	/      / 	
Part I 	Power of Attorney     
Caution:  A separate Form 2848 should be completed for each taxpayer. Form 2848 wi\
ll not be honored 
for any purpose other than representation before the IRS. 	
1	Taxpayer information. Taxpayer must sign and date this form on page 2, line 7. 	
Taxpayer name and address 	Taxpayer identification number(s) 
Daytime telephone number 	Plan number (if applicable) 
hereby appoints the following representative(s) as attorney(s)-in-fa\
ct: 	
2	Representative(s) must sign and date this form on page 2, Part II. 	
Name and address
Check if to be sent notices and communications	
CAF No. 
PTIN
Telephone No. 
Fax No. 	
Check if new: Address 	Telephone No. 	Fax No. 	
Name and address
Check if to be sent notices and communications	
CAF No. 
PTIN
Telephone No. 
Fax No. 	
Check if new: Address 	Telephone No. 	Fax No. 	
Name and address	CAF No. 
PTIN
Telephone No. 
Fax No. 	
Check if new: Address 	Telephone No. 	Fax No. 
to represent the taxpayer before the Internal Revenue Service for the fo\
llowing matters:  3 Matters 	
Description of Matter (Income, Employment, Payroll, Excise, Estate, Gif\
t, Whistleblower, 
Practitioner Discipline, PLR, FOIA, Civil Penalty, etc.) (see instruct\
ions for line 3) 	Tax Form Number  
(1040, 941, 720, etc.) (if applicable) 	Year(s) or Period(s) (if applicable)  (see instructions for line 3) 	
4  Specific 
use not recorded  on Centralized  Authorization  File (CAF).  If the  power  of attorney  is for  a specific  use not recorded  on CAF, 
check this box. See the instructions for Line 4. Specific Uses Not Recorded on CAF  ..............  	▶	
5
Acts  authorized.  Unless otherwise  provided below, the representatives  generally are authorized  to receive  and inspect  confidential  tax 
information  and to perform  any and  all acts  that I can  perform  with respect  to the  tax matters  described  on line  3, for  example,  the authority  to 
sign  any agreements,  consents, or other   documents.  The representative(s),  however, is (are)  not authorized  to receive  or negotiate  any 
amounts  paid to the  client  in connection  with this representation  (including refunds by either  electronic  means or paper  checks).  Additionally, 
unless  the appropriate  box(es) below are checked,  the representative(s)  is (are)  not authorized  to execute  a request  for disclosure  of tax  returns 
or return information to a third party, substitute another representativ\
e or add additional representatives, or sign certain tax returns.	
Disclosure to third parties;	Substitute or add representative(s);	Signing a return;	
Other acts authorized:	
(see instructions for more information)
Exceptions.  An unenrolled  return preparer  cannot sign any document  for a taxpayer  and may  only represent  taxpayers  in limited  situations. 
An  enrolled  actuary may only represent  taxpayers  to the  extent  provided  in  section  10.3(d) of Treasury  Department  Circular No. 230  (Circular 
230).  An enrolled  retirement  plan agent  may only represent  taxpayers  to the  extent  provided  in section  10.3(e) of Circular  230. A registered  tax 
return  preparer  may only represent  taxpayers  to the  extent  provided  in section  10.3(f) of Circular  230. See the line  5 instructions  for restrictions 
on  tax  matters  partners.  In most  cases,  the student  practitioner’s  (level k) authority  is limited  (for example,  they may only practice  under the 
supervision of another practitioner). 	
List any specific deletions to the acts otherwise authorized in this pow\
er of attorney: 	
For Privacy Act and Paperwork Reduction Act Notice, see the instructions\
. 	Cat. No. 11980J 	Form 	2848	 (Rev. 3-2012)

Form 2848 (Rev. 3-2012)	Page 	2 	
6Retention/revocation  of prior  power(s)  of attorney.  The filing  of this  power  of attorney  automatically  revokes all earlier  power(s)  of 
attorney  on file  with  the Internal  Revenue  Service for the  same  matters  and years  or periods  covered  by this  document.  If you  do not  want 
to revoke a prior power of attorney, check here  .......................... 	
▶	
YOU MUST ATTACH A COPY OF ANY POWER OF ATTORNEY YOU WANT TO REMAIN IN EF\
FECT. 	
7 Signature 
of taxpayer.  If a tax  matter  concerns  a year  in which  a joint  return  was filed,  the husband  and wife  must  each file a separate  power 
of  attorney  even if the  same  representative(s)  is (are)  being  appointed.  If signed  by a corporate  officer, partner,  guardian,  tax matters  partner, 
executor,  receiver, administrator,  or  trustee  on behalf  of the  taxpayer,  I certify  that I have  the authority  to execute  this form  on behalf  of the 
taxpayer. 	
▶ IF NOT SIGNED AND DATED, THIS POWER OF ATTORNEY WILL BE RETURNED TO THE \
TAXPAYER. 	
Signature 	Date 	Title (if applicable) 	
Print Name  PIN Number 	Print name of taxpayer from line 1 if other than individual 	
Part II 	Declaration of Representative 	
 Under penalties of perjury, I declare that: 
• I am not currently under suspension or disbarment from practice bef\
ore the Internal Revenue Service; 
• I am aware of regulations contained in Circular 230 (31 CFR, Part \
10), as amended, concerning practice before the Internal Revenue Servic\
e;
• I am authorized to represent the taxpayer identified in Part I for \
the matter(s) specified there; and 
• I am one of the following: 
a  Attorney—a member in good standing of the bar of the highest court of\
 the jurisdiction shown below. 
b  Certified Public Accountant—duly qualified to practice as a certified\
 public accountant in the jurisdiction shown below. 
c  Enrolled Agent—enrolled as an agent under the requirements of Circula\
r 230. 
d  Officer—a bona fide officer of the taxpayer’s organization. 
e  Full-Time Employee—a full-time employee of the taxpayer. 
f   Family Member—a member of the taxpayer’s immediate family (for ex\
ample, spouse, parent, child, grandparent, grandchild, step-parent, step\
- child, brother, or sister). 
g  Enrolled Actuary—enrolled as an actuary by the Joint Board for the En\
rollment of Actuaries under 29 U.S.C. 1242 (the authority to practice b\
efore  the Internal Revenue Service is limited by section 10.3(d) of Circular\
 230). 
h  Unenrolled Return Preparer—Your authority to practice before the Inte\
rnal Revenue Service is limited. You must have been eligible to sign the\
  return under examination and have signed the return. See Notice 2011-6 and Special rules for registered tax return preparers \
and unenrolled 
return preparers in the instructions.
i 	
 Registered Tax Return Preparer—registered as a tax return preparer un\
der the requirements of section 10.4 of Circular 230. Your authority to \
 practice before the Internal Revenue Service is limited. You must have b\
een eligible to sign the return under examination and have signed the 
return.  See Notice 2011-6 and Special rules for registered tax return preparers \
and unenrolled return preparers in the instructions.
k
 Student Attorney or CPA—receives permission to practice before the IR\
S by virtue of his/her status as a law, business, or accounting student \
 working in LITC or STCP under section 10.7(d) of Circular 230. See ins\
tructions for Part II for additional information and requirements.
r
  Enrolled Retirement Plan Agent—enrolled as a retirement plan agent un\
der the requirements of Circular 230 (the authority to practice before \
the 
Internal Revenue Service is limited by section 10.3(e)). 
▶  IF  THIS  DECLARATION  OF REPRESENTATIVE  IS NOT  SIGNED  AND DATED,  THE POWER  OF ATTORNEY  WILL BE 
RETURNED. REPRESENTATIVES MUST SIGN IN THE ORDER LISTED IN LINE 2 ABOVE.\
 See the instructions for Part II. 	
Note: For designations d-f, enter your title, position, or relationship to the\
 taxpayer in the "Licensing jurisdiction" column. See the instructions f\
or Part II 
for more information. 
Designation—
Insert above  letter (a–r) 	Licensing jurisdiction  (state) or other 
licensing authority  (if applicable)  	Bar, license, certification, 
registration, or enrollment  number (if applicable).  
See instructions for Part II for  more information.	
Signature 	Date 	
Form 	2848	 (Rev. 3-2012)