IRS Power of Attorney: Tax Form 2848 Filing Instructions & Details
If you are dealing with Federal tax matters, you may decide to represent yourself or have another person do it for you. To have another person act on your behalf, you must choose someone who is authorized to practice before the IRS. You can name an individual or individuals to work on your behalf through IRS form 2848, Power of Attorney and Declaration of Representative.
Why You Would Use an IRS Power of Attorney
For the most part, taxpayers need an IRS Power of Attorney under two circumstances:
- If you want someone else to represent you during a meeting with the IRS and handle the tax situation on your behalf
- If you want someone else to prepare a written response to the IRS, or fill out documents on your behalf
You do not need an IRS Power of Attorney if you have someone else filing an annual income tax return for you, but any of the more complex situations with the IRS will require it – like owing back taxes.
Who Can Represent You Legally
You can’t just appoint your mom for representing you in federal tax matters in front of the IRS (unless your mom also happens to be one of the following qualified individuals):
- Student Attorney
- Student CPA
- Enrolled agents
- Enrolled actuaries
- Enrolled retirement plan agents
How to Authorize an IRS Power of Attorney
When you decide to authorize someone else to act on your behalf before the IRS, you will need to follow proper procedures. You need to fill out IRS Form 2848 to allow another qualified individual to represent you and to receive your confidential tax information. You can fax or mail the form to the IRS, or your authorized individual can file the form electronically with the IRS for you.
How an IRS Power of Attorney Works For You
Once a qualified individual has been authorized with the IRS to represent you, they will be in contact with the IRS on any tax-related matters you have. If the authorized individual doesn’t respond to the IRS promptly, the IRS will contact you directly for resolution. An IRS Power of Attorney can handle the following situations for you:
- Receive and respond to any confidential IRS tax information sent to you
- Represent you in legal matters with the IRS and tax situations you have
- Set up a tax settlement or payment agreement for you to pay back taxes to the IRS
- Sign personal tax return documents for you
- Receive money issued to you from the IRS for tax refunds (but cannot cash or otherwise use the money)
- Execute closing agreements
If you are having tax problems and need to authorize an IRS Power of Attorney for tax representation, we can help. We have partnered with a highly trained tax team that will be able to handle your tax situation on your behalf.