# (Rev. February 1993)

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## Record

- **Collection:** Agency decision
- **Document type:** Agency decision

## Text

Form

2848

(Rev. February 1993)
Department of the Treasury
Internal Revenue Service

Part I

Power of Attorney
and Declaration of Representative

OMB No. 1545-0150
Expires 2-29-96

© For Paperwork Reduction and Privacy Act Notice, see the instructions.

Power of Attorney (Please type or print.)

1 Taxpayer Information (Taxpayer(s) must sign and date this form on page 2, line 9.)
Taxpayer name(s) and address
Social security number(s)

Employer identification
number
Plan number (if applicable)

Daytime telephone number
(
)
hereby appoint(s) the following representative(s) as attorney(s)-in-fact:
2 Representative(s) (Representative(s) must sign and date this form on page 2, Part II.)
Name and address
CAF No.
Telephone No. (
Fax No. (
)
Check if new: Address
Name and address

CAF No.
Telephone No. (
Fax No. (
)
Check if new: Address

)
Telephone No.
)
Telephone No.

Name and address

CAF No.
Telephone No. (
Fax No. (
)
Check if new: Address
to represent the taxpayer(s) before the Internal Revenue Service for the following tax matters:
3 Tax Matters
Type of Tax (Income, Employment, Excise, etc.)

4
5

Tax Form Number (1040, 941, 720, etc.)

)
Telephone No.

Year(s) or Period(s)

Specific Use Not Recorded on Centralized Authorization File (CAF).— If the power of attorney is for a specific use not
©
recorded on CAF, please check this box. (See Line 4—Specific Uses Not Recorded on CAF on page 3.)
Acts Authorized.—The representatives are authorized to receive and inspect confidential tax information and to perform any
and all acts that I (we) can perform with respect to the tax matters described in Iine 3, for example, the authority to sign any
agreements, consents, or other documents. The authority does not include the power to receive refund checks (see line 6
below) or the power to sign certain returns (see Line 5—Acts Authorized on page 4).
List any specific additions or deletions to the acts otherwise authorized in this power of attorney:

Note: In general, an unenrolled preparer of tax returns cannot sign any document for a taxpayer. See Revenue Procedure 81-38,
pr inted as Pub. 470, for more information.
Note: The tax matters partner/person of a partnership or S corporation is not per mitted to author ize representatives to perform
certain acts. See the instructions for more information.
6 Receipt of Refund Checks.—If you want to authorize a representative named in Iine 2 to receive, BUT NOT TO ENDORSE
OR CASH, refund checks, initial here
and list the name of that representative below.
Name of representative to receive refund check(s) ©
Cat. No. 11980J

Form 2848 (Rev. 2-93)

Page 2

Form 2848 (Rev. 2-93)

7

Notices and Communications.—Notices and other written communications will be sent to the first representative listed
in line 2.
©
a If you also want the second representative listed to receive such notices and communications, check this box
©
b If you do not want any notices or communications sent to your representative, check this box

8

Retention/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 tax 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 EFFECT.

9

Signature of Taxpayer(s).—If a tax matter concerns a joint return, both husband and wife must sign if joint representation
is requested, otherwise, see the instructions. If signed by a corporate officer, partner, guardian, tax matters partner/person,
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 THIS POWER OF ATTORNEY IS NOT SIGNED AND DATED, IT WILL BE RETURNED.

Signature

Date

Title (if applicable)

Date

Title (if applicable)

Print Name

Signature

Print Name

Part II

Declaration of Representative

Under penalties of perjury, I declare that:
● I am not currently under suspension or disbarment from practice before the Internal Revenue Service;
● I am aware of regulations contained in Treasury Department Circular No. 230 (31 CFR, Part 10), as amended, concerning
the practice of attorneys, certified public accountants, enrolled agents, enrolled actuaries, and others;
● I am authorized to represent the taxpayer(s) identified in Part I for the tax 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 Treasury Department Circular No. 230.
d Officer—a bona fide officer of the taxpayer organization.
e Full-Time Employee—a full-time employee of the taxpayer.
f Family Member—a member of the taxpayer’s immediate family (i.e., spouse, parent, child, brother, or sister).
g Enrolled Actuary—enrolled as an actuary by the Joint Board for the Enrollment of Actuaries under 29 U.S.C. 1242 (the
authority to practice before the Service is limited by section 10.3(d)(1) of Treasury Department Circular No. 230).
h Unenrolled Return Preparer—an unenrolled return preparer under section 10.7(a)(7) of Treasury Department Circular No.
230.
© If this declaration of representative is not signed and dated, the power of attorney will be returned.
Designation —Insert
above letter (a–h)

Jurisdiction (state) or
Enrollment Card No.

Signature

Date

Page 3

Form 2848 (Rev. 2-93)

Privacy Act and Paperwork Reduction Act
Notice.—We ask for the information on this
form to carry out the Internal Revenue laws of
the United States. Form 2848 is provided by
the IRS for your convenience and its use is
voluntary. If you choose to designate a
representative to act on your behalf, under
section 6109 you must disclose your social
security number (SSN) or your employer
identification number (EIN). The principal
purpose of this disclosure is to secure proper
identification of the taxpayer. We also need
this information to gain access to your tax
information in our files and properly respond
to your request. If you do not disclose this
information, the IRS may suspend processing
the power of attorney and may not be able to
fill your request until you provide the number.
The time needed to complete and file this
form will vary depending on individual
circumstances. The estimated average time
is: Recordkeeping, 20 min.; Learning about
the law or the form, 29 min.; Preparing the
form, 29 min.; Copying, assembling, and
sending the form to the IRS, 35 min.
If you have comments concerning the
accuracy of these time estimates or
suggestions for making this form more
simple, we would be happy to hear from you.
You can write to both the Internal Revenue
Service, Washington, DC 20224, Attention:
IRS Reports Clearance Officer, T:FP; and the
Office of Management and Budget,
Paperwork Reduction Project (1545-0150),
Washington, DC 20503. DO NOT send this
form to either of these offices. Instead, see
Filing the Power of Attorney below.

General Instructions
Section references are to the Internal
Revenue Code unless otherwise noted.
Purpose of Form.—Form 2848 may be used
to grant authority to an individual to represent
you before the IRS and to receive tax
information. You may file this form ONLY if
you want to name a person(s) to represent
you and that person is a “person recognized
to practice before the Service.” Persons
recognized to practice before the Service are
listed in Part II, Declaration of Representative,
items a–h. Any person who is not listed in
a–h of Part II is not authorized to practice
before the IRS under the provisions of
Treasury Department Circular No. 230 and
therefore cannot act as your representative.
However, you can use Form 8821, Tax
Information Authorization, to authorize any
person (or an organization) to receive and
inspect confidential tax return information
under the provisions of section 6103. For
additional information about this or any other
matter concerning practice before the IRS,
get Pub. 216, Conference and Practice
Requirements.
Fiduciaries.—A fiduciary (trustee, executor,
administrator, receiver, or guardian) stands in
the position of a taxpayer and acts as the
taxpayer. Therefore, a fiduciary does not act
as a representative and should not file a
power of attorney. Form 56, Notice
Concerning Fiduciary Relationship, should be
filed to notify the IRS of the existence of a
fiduciary relationship. If a fiduciary wishes to
authorize an individual to represent or
perform certain acts on behalf of the entity, a
power of attorney must be filed and signed
by the fiduciary acting in the position of the
taxpayer.

Authority Granted.—This power of attorney
authorizes the individual(s) named to perform
any and all acts you can perform, such as
signing consents extending the time to
assess tax, recording the interview, or
executing waivers agreeing to a tax
adjustment. Delegating authority or
substituting another representative must be
specifically stated on line 5. However, the
authority granted to an unenrolled preparer
may not exceed that allowed under Revenue
Procedure 81-38, printed as Pub. 470,
Limited Practice Without Enrollment.
The power to sign tax returns can only be
granted in limited situations. See Line 5—
Acts Authorized on page 4 for more
information.
Filing the Power of Attorney.—File the
original, photocopy, or facsimile transmission
(fax) of the power of attorney with each IRS
office with which you deal. If you choose to
file a power of attorney by fax, you must first
be sure that the appropriate IRS office is
equipped to accept fax transmissions. If the
power of attorney is filed for a matter
currently pending before an office of the IRS,
such as an examination, file the power of
attorney with that office. Otherwise, file it with
the service center where the related return
was, or will be, filed. Refer to the instructions
for the related tax return for the service
center addresses.
Substitute Form 2848.—If you want to
prepare and use a substitute Form 2848, get
Pub. 1167, Substitute Printed,
Computer-Prepared, and
Computer-Generated Tax Forms and
Schedules. If your substitute Form 2848 is
approved, the form approval number must be
printed in the lower left margin of each
substitute Form 2848 you file with the IRS.

Specific Instructions
Part I—Power of Attorney
Line 1—Taxpayer Information.—
Individuals.—Enter your name, SSN
(and/or EIN, if applicable), and street address
in the space provided. If a joint return is
involved, and you and your spouse are
designating the same representative(s), also
enter your spouse’s name and SSN, and your
spouse’s address if different from yours.
Corporations, partnerships, or
associations.—Enter the name, EIN, and
business address. If this form is being
prepared for corporations filing a consolidated
tax return (Form 1120), do not attach a list of
subsidiaries to this form. Only the parent
corporation information is required in line 1.
Also, line 3 should only list Form 1120 in the
Tax Form Number column. A subsidiary must
file its own Form 2848 for returns that are
required to be filed separately from the
consolidated return, such as Form 720,
Quarterly Federal Excise Tax Return, and
Form 941, Employer’s Quarterly Federal Tax
Return.
Employee plan.—Enter the plan name, EIN
of the plan sponsor, three-digit plan number,
and business address of the sponsor.
Trust.—Enter the name, title, and address
of the trustee, and the name and EIN of the
trust.
Estate.—Enter the name, title, and address
of the decedent’s executor/personal
representative, and the name and

identification number of the estate. The
identification number for an estate includes
both the EIN, if the estate has one, and the
decedent’s SSN.
Line 2—Representative(s).—Enter the name
of your representative(s). Only individuals may
be named as representatives. Please use the
identical name on all submissions. If you want
to name more than three representatives,
indicate so on this line and attach a list of
additional representatives to the form.
Enter the nine-digit Centralized
Authorization File (CAF) number for each
representative. If a CAF number has not been
assigned, enter “None,” and the IRS will issue
one directly to your representative. The CAF
number is a unique nine-digit identification
number (not the SSN, EIN, or enrollment card
number) that the IRS assigns to
representatives. The CAF number is not an
indication of authority to practice. The
representative should use the assigned CAF
number on all future powers of attorney. CAF
numbers will not be assigned for employee
plans and exempt organizations application
requests (EP/EO).
Check the appropriate box to indicate if
either the address or telephone number is
new since a CAF number was assigned. Enter
your representative’s fax telephone number, if
available.
If the representative is a former employee
of the Federal Government, he or she must
be aware of the post-employment restrictions
contained in 18 U.S.C., section 207 and in
Treasury Department Circular No. 230,
section 10.26. Criminal penalties are provided
for violation of the statutory restrictions, and
the Director of Practice is authorized to take
disciplinary action against the practitioner.
Line 3—Tax Matters.—Enter the type of tax,
the tax form number, and the years or
period(s). For example, you may list “income
tax, Form 1040” for calendar year “1992” and
“Excise tax, Form 720” for the “1st, 2nd, 3rd,
and 4th quarters of 1992.” A general
reference to “All years,” “All periods,” or “All
taxes” is not acceptable. Any power of
attorney with such general reference will be
returned. You may list any tax years or
periods that have already ended as of the
date you sign the power of attorney.
However, the number of future tax periods
that can be recorded on the CAF is limited to
returns with due dates within 3 years of your
signature on Form 2848. If the matter relates
to estate tax, enter the date of the taxpayer’s
death instead of the year or period. If the
type of tax, tax form number, or years or
periods does not apply to the matter (i.e.,
representation for a penalty or filing a ruling
request or determination), specifically
describe on this line the matter to which the
power of attorney pertains and enter “Not
Applicable” in the appropriate column(s).
Line 4—Specific Uses Not Recorded on
CAF.—Generally, the IRS records all powers
of attorney on the CAF system. However, a
power of attorney will not be recorded on the
CAF if it does not relate to a specific tax
period or it is for a specific issue. Examples
of specific issues include but are not limited
to the following: (a) civil penalty issues,
(b) trust fund recovery penalty, (c) request for
a private letter ruling, (d) application for an
EIN, (e) claims filed on Form 843, Claim for
Refund and Request for Abatement,

Page 4

Form 2848 (Rev. 2-93)

(f) corporation dissolutions, (g) a request to
change accounting methods, and (h) a
request to change accounting periods. Check
the specific use box on line 4 if the power of
attorney is for a use that will not be listed on
the CAF. If the box on line 4 is checked, the
representative should bring a copy of
the power of attorney to each meeting with
the IRS. A specific use power of attorney will
not automatically revoke any prior powers of
attorney.
Line 5—Acts Authorized.—If you want to
modify the acts that your named
representative(s) can perform, describe any
specific additions or deletions in the space
provided. The authority to substitute another
representative or delegate authority must be
specifically stated on line 5.
If you want to authorize your representative
to sign an income tax return, this
authorization must be specifically listed and
the requirements of Regulations section
1.6012-1(a)(5) must be satisfied. In general,
this regulation only permits a representative
to sign your return if you are unable to make
the return by reason of: (a) disease or injury,
(b) continuous absence from the United
States (including Puerto Rico), for a period of
at least 60 days prior to the date required by
law for filing the return, or (c) specific
permission is requested of and granted by
the district director for other good cause.
If you want to authorize a person other
than a representative (an agent) to sign an
income tax return, you must
1. Complete the information on lines 1–3,
2. Check the box on line 4, and
3. Write the following on line 5:
“This power of attorney is being filed
pursuant to Regulation 1.6012(a)(5), reason
(a), (b), or (c), which requires a power of
attorney to be attached to a return if a return
is signed by an agent. No other acts on
behalf of the taxpayer are authorized.”
Reasons (a), (b), and (c) are defined above.
The agent does not complete Part II,
Declaration of Representative.
If any representative you name is an
unenrolled return preparer, the acts that
person can perform on your behalf are limited
by Revenue Procedure 81-38 (Pub. 470). In
general, an unenrolled return preparer is
permitted to appear as your representative
only before revenue agents and examining
officers of the Examination Division and the
EP/EO Division and is not permitted to
represent you before other offices (i.e.,
Collection Division or Appeals Division) of the
IRS. Also, an unenrolled return preparer is not
permitted to extend the statutory period,
execute waivers, delegate authority, or
substitute another representative.
Tax Matters Partner/Person.—The tax
matters partner/person (TMP)(as defined in
sections 6231(a)(7) and 6244) is authorized to
perform various acts on behalf of the
partnership or S corporation. The following
are examples of acts performed by the TMP
that cannot be delegated to the
representative: (a) binding nonnotice partners
to a settlement agreement under section
6224 and, under certain circumstances,
binding all partners or shareholders to a
settlement agreement under Tax Court Rule
248; (b) filing a petition for readjustment of

partnership or subchapter S items in the Tax
Court, District Court, or Claims Court, under
sections 6226 and 6244, based on the
issuance of a notice of final partnership
administrative adjustment or notice of final S
corporation administrative adjustment by the
IRS; (c) filing a request for administrative
adjustment on behalf of the partnership or S
corporation under sections 6227 and 6244;
(d) filing a petition for adjustment of
partnership items with respect to an
administrative request in the Tax Court,
District Court, or Claims Court, under
sections 6228 and 6244; and (e) extending
the statute of limitations on assessment of
any tax attributable to partnership or
subchapter S items (and affected items)
under sections 6229 and 6244.
Line 6—Receipt of Refund Checks.—If you
want to authorize your representative to
receive, but not endorse, refund checks on
your behalf, you must initial and enter the
name of that person in the space provided.
Section 10.31 of Treasury Department
Circular No. 230 prohibits an attorney, CPA,
or enrolled agent, any of whom is an income
tax return preparer, from endorsing or
otherwise negotiating a tax refund check.
Line 7—Notices and Communications.—
Notices and other written communications will
be sent to the first representative listed. Also,
if you want the second representative listed
to receive such communications, check box
(a) on line 7. The IRS will send notices only to
two representatives.
However, if you do not want any notices or
communications sent to your representative,
you must check box (b) on line 7.
If this form is being filed for a private letter
ruling, the taxpayer can request that the
original letter ruling be sent to the
representative. A statement must be attached
to Form 2848 stating this.
Line 8—Retention/Revocation of Prior
Power(s) of Attorney.—If there is any
existing power(s) of attorney you do not want
to revoke, check the box on this line and
attach a copy of the power(s) of attorney.
If you want to revoke an existing power of
attorney and do not want to name a new
representative, send a copy of the previously
executed power of attorney to each IRS
office where the power of attorney was filed.
The copy of the power of attorney must have
a current signature of the taxpayer under the
signature already on line 9. Write “REVOKE”
across the top of the form. If you do not have
a copy of the power of attorney you want to
revoke, send a statement to each IRS office
where you filed the power of attorney. The
statement of revocation must indicate that
the authority of the power of attorney is
revoked and must be signed by the taxpayer.
Also, the name and address of each
recognized representative whose authority is
revoked must be listed.
A representative can withdraw from
representation by filing a statement with each
office of the IRS where the power of attorney
was filed. The statement must be signed by
the representative and identify the name and
address of the taxpayer(s) and tax matter(s)
from which the representative is withdrawing.
Include your CAF No. on the statement if one
has been assigned to you.

The filing of a Form 2848 will not revoke
any Form 8821 that is in effect.
Line 9—Signature of Taxpayer(s).—
Individuals.—You must sign and date the
power of attorney. If a joint return has been
filed and both husband and wife will be
represented by the same individual(s), both
must sign the power of attorney unless one
spouse authorizes the other, in writing, to
sign for both. In that case, attach a copy of
the authorization. However, if a joint return
has been filed and husband and wife will be
represented by different individuals, each
taxpayer must execute his or her own power
of attorney on a separate Form 2848.
Corporations or associations.—An officer
having authority to bind the taxpayer must
sign. However, the tax matters person may
sign on behalf of an S corporation.
Partnerships.—All partners must sign
unless one partner is authorized to act in the
name of the partnership. A partner is
authorized to act in the name of the
partnership if, under state law, the partner
has authority to bind the partnership. A copy
of such authorization must be attached. For
purposes of executing Form 2848, the tax
matters partner is authorized to act in the
name of the partnership. For dissolved
partnerships, see Regulations section
601.503(c)(6).
Other.—If the taxpayer is a dissolved
corporation, deceased, insolvent, or a person
for whom or by whom a fiduciary (a trustee,
guarantor, receiver, executor, or
administrator) has been appointed, see
Regulations section 601.503(d).

Part II—Declaration of
Representative
The representative(s) you name must sign and
date this declaration and enter the
designation (i.e., items a–h) under which he or
she is authorized to practice before the IRS.
In addition, the representative(s) must list the
following in the “Jurisdiction” column:
a Attorney—Enter the two-letter abbreviation
for the state (e.g., “NY” for New York) in
which admitted to practice.
b Certified Public Accountant—Enter the
two-letter abbreviation for the state (e.g.,
“CA” for California) in which licensed to
practice.
c Enrolled Agent—Enter the enrollment card
number issued by the Director of Practice.
d Officer—Enter the title of the officer (i.e.,
President, Vice President, or Secretary).
e Full-Time Employee—Enter title or position
(e.g., Comptroller or Accountant).
f

Family Member—Enter the relationship to
taxpayer (i.e., spouse, parent, child,
brother, or sister).

g Enrolled Actuary—Enter the enrollment
card number issued by the Joint Board for
the Enrollment of Actuaries.
h Unenrolled Return Preparer—Enter the
two-letter abbreviation for the state (e.g.,
“KY” for Kentucky) in which the return
was prepared.

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/documents/agency%3Airs%3A176cb05f2564977b. Public record. Not legal advice.