Form 2848
Power of Attorney and Declaration of Representative
Authorizes an eligible representative to act for you before the IRS.
What it does
Form 2848 lets an authorized representative, such as an attorney, CPA or enrolled agent, speak with the IRS, receive notices and handle matters for you for the periods you list.
When people use it
- You hire a tax professional to deal with the IRS for you.
- You want your representative to be able to talk to collection staff on your behalf.
Before you file
- Confirm that the person is eligible to represent taxpayers before the IRS.
- Describe the tax matters and years specifically, since the form does not cover everything by default.
What to watch for
- You can revoke the authorization, and a new form for the same matter can replace an earlier one.
- Check a representative's credentials and fees before signing.
Related on ReliefGeek
This guide is general education, not tax or legal advice. Form requirements and fees change, so confirm details on the IRS page above before you file.