Department of the Treasury

Department of the Treasury

Internal Revenue Service

Publication 947

(Rev. February 2018)

Cat. No. 13392P

Practice

Before

the IRS and

Power of

Attorney

Contents

Future Developments . . . . . . . . . . . . . . . . . . . . . . . 1

What's New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

What Is Practice Before the IRS? . . . . . . . . . . . . . . 3

Who Can Practice Before the IRS? . . . . . . . . . . . . . 3

Representation Outside the United States . . . . . . . 4

Authorization for Special Appearances . . . . . . . . . 4

Who May Not Practice Before the IRS? . . . . . . . . . 5

Loss of Eligibility . . . . . . . . . . . . . . . . . . . . . . . . . . 5

How Does an Individual Become Enrolled? . . . . . . 5

What Are the Rules of Practice? . . . . . . . . . . . . . . 6

Duties and Restrictions . . . . . . . . . . . . . . . . . . . . 6

Incompetence and Disreputable Conduct . . . . . . . 7

Censure, Disbarments, and Suspensions . . . . . . . 7

What Is a Power of Attorney? . . . . . . . . . . . . . . . . . 7

When Is a Power of Attorney Required? . . . . . . . . 8

Form Required . . . . . . . . . . . . . . . . . . . . . . . . . . 8

Preparation of Form — Helpful Hints . . . . . . . . . . 9

Where To File a Power of Attorney . . . . . . . . . . . 10

Retention/Revocation of Prior Power(s) of

Attorney . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

Revocation of Power of Attorney/Withdrawal

of Representative . . . . . . . . . . . . . . . . . . . . . 10

When Is a Power of Attorney Not Required? . . . . 11

How Do I Fill Out Form 2848? . . . . . . . . . . . . . . . . 11

What Happens to the Power of Attorney When

Filed? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12

Processing and Handling . . . . . . . . . . . . . . . . . 12

Dealing With the Representative . . . . . . . . . . . . 12

How To Get Tax Help . . . . . . . . . . . . . . . . . . . . . . 12

Future Developments

For the latest information about developments related to

Pub. 947, such as legislation enacted after it was

published, go to IRS.gov/Pub947.

What's New

Get forms and other information faster and easier at:

• IRS.gov (English)

• IRS.gov/Spanish (Español)

• IRS.gov/Chinese (中文)

Feb 23, 2018

• IRS.gov/Korean (한국어)

• IRS.gov/Russian (Pусский)

• IRS.gov/Vietnamese (TiếngViệt)

Intermediate Service Providers. A checkbox has been

added to line 5a on the Form 2848, Power of Attorney and

Declaration of Representative, to allow the taxpayer to authorize the designated representative(s) to access the

taxpayer's IRS records via an Intermediate Service Provider. For more information, see Authority to access electronic IRS records via Intermediate Service Providers in

the Instructions for Form 2848.

Partnership representatives. For partnership tax years

beginning after December 31, 2017, the Bipartisan

Budget Act of 2015 has eliminated the role "Tax Matters

Partner" and replaced it with "Partnership Representative." For more information, see Partnership representative in the Instructions for Form 2848.

Representative designations. The designation of Student Attorney or CPA has been changed to Qualifying

Student.

Authentication alert. When a representative with a

Power of Attorney calls the IRS on your behalf, they must

pass authentication procedures prior to the IRS speaking

to them about your tax information.

Reminders

Practitioner Priority Service® (PPS). The Practitioner

Priority Service® is a nationwide, toll-free hotline that provides professional support to practitioners with account-related questions. The toll-free number for this service is 1-866-860-4259.

Annual Filing Season Program (AFSP) and Directory

of Federal Tax Return Preparers. The Annual Filing

Season Program is a voluntary program that allows limited

practice rights for return preparers who are not attorneys,

certified public accountants, or enrolled agents. The IRS

issues an Annual Filing Season Program Record of Completion to return preparers who obtain a certain number of

continuing education hours in preparation for a specific

tax year. Annual Filing Season Program participants do

not have unlimited practice rights (unless they are also an

attorney, certified public accountant, or enrolled agent).

Their rights are limited to representation of clients whose

returns they prepared and signed, but only before revenue

agents, customer service representatives, and similar IRS

employees, including the Taxpayer Advocate Service.

They cannot represent clients whose returns they did not

prepare and sign, nor can they represent clients before

the collection or appeals functions. See IRS.gov/TaxProfessionals/Annual-Filing-Season-Program for more information about the AFSP. See IRS.Treasury.gov/rpo for

an online searchable database of tax return preparers with

a PTIN who hold professional credentials recognized by

the IRS or who hold an Annual Filing Season Program Record of Completion.

retirement plan agents, and enrolled actuaries may represent with respect to specified Internal Revenue Code sections delineated in Circular 230. Under special and limited

circumstances, other individuals, including unenrolled return preparers, family members, employees, and students

can represent taxpayers before the IRS. For details regarding taxpayer representation, see Who Can Practice

Before the IRS, later.

Definitions. Many of the terms used in this publication,

such as “enrolled agent” and “practitioner” are defined in

the Glossary towards the end of this publication.

Comments and suggestions. We welcome your comments about this publication and your suggestions for future editions.

You can send us comments through IRS.gov/

FormComments.

Or you can write to:

Internal Revenue Service

Tax Forms and Publications

1111 Constitution Ave. NW, IR-6526

Washington, DC 20224

Although we cannot respond individually to each comment received, we do appreciate your feedback and will

consider your comments as we revise our tax forms, instructions, and publications.

Ordering forms and publications. Visit IRS.gov/

FormsPubs to download forms and publications. Otherwise, you can go to IRS.gov/OrderForms to order current

and prior-year forms and instructions. Your order should

arrive within 10 business days.

Tax questions. If you have a tax question not answered by this publication, check IRS.gov and How To

Get Tax Help at the end of this publication.

Useful Items

You may want to see:

Publications

1

Your Rights as a Taxpayer

Circular No. 230 Regulations Governing Practice

before the Internal Revenue Service

Forms and Instructions

2848 Power of Attorney and Declaration of

Representative

8821 Tax Information Authorization

Introduction

Practice Before the IRS

This publication discusses who may represent a taxpayer

before the IRS and what forms or documents are used to

authorize a person to represent a taxpayer. Usually, attorneys, certified public accountants (CPAs), and enrolled

agents may represent taxpayers before the IRS. Enrolled

Terms you may need to know

(see Glossary):

Page 2

Annual Filing Season Program Record of Completion

Publication 947 (February 2018)

Attorney-in-fact

Centralized Authorization File (CAF) number

CAF System

Commissioner

Durable power of attorney

Enrolled agent

Federal tax matter

Fiduciary

General power of attorney

Government officer or employee

Limited power of attorney

Office of Professional Responsibility

Practitioner

Recognized representative

Unenrolled return preparer

The Office of Professional Responsibility generally has responsibility for matters related to practitioner conduct, and

exclusive responsibility for discipline, including disciplinary proceedings and sanctions. The Return Preparer Office is responsible for matters related to the issuance of

PTINs, acting on applications for enrollment and administering competency testing and continuing education for

designated groups.

What Is Practice Before the IRS?

Circular 230 covers all matters relating to any of the following.

Communicating with the IRS on behalf of a taxpayer

regarding the taxpayer's rights, privileges, or liabilities

under laws and regulations administered by the IRS.

Representing a taxpayer at conferences, hearings, or

meetings with the IRS.

Preparing, filing or submitting documents, or advising

on the preparation, filing or submission of documents,

including tax returns, with the IRS on behalf of a taxpayer.

Providing a client with written tax advice on one or

more Federal tax matters.

Any individual may for compensation prepare or assist

with the preparation of a tax return or claim for refund, appear as a witness for a taxpayer before the IRS, or furnish

information at the request of the IRS or any of its officers

or employees.

Who Can Practice Before the IRS?

The following individuals are subject to the Regulations

contained in Circular 230. However, any individual who is

authorized generally to practice (a recognized

Publication 947 (February 2018)

representative) must be designated as the taxpayer's representative and file a written declaration with the IRS stating that he or she is authorized and qualified to represent

a particular taxpayer. Form 2848 can be used for this purpose.

Appraisers. Any individual who prepares appraisals supporting the valuation of assets in connection with one or

more federal tax matters is subject to the regulations contained in Circular 230. Appraisers have no representation

rights but may appear as witnesses on behalf of taxpayers.

Attorneys. Any attorney who is not currently under suspension or disbarment from practice before the IRS and

who is a member in good standing of the bar of the highest court of any U.S. state, possession, territory, commonwealth, or the District of Columbia may practice before the

IRS.

Certified public accountants (CPAs). Any CPA who is

not currently under suspension or disbarment from practice before the IRS and who is duly qualified to practice as

a CPA in any U.S. state, possession, territory, commonwealth, or the District of Columbia may practice before the

IRS.

Enrolled agents. Any enrolled agent in active status who

is not currently under suspension or disbarment from

practice before the IRS may practice before the IRS.

Enrolled retirement plan agents. Any enrolled retirement plan agent in active status who is not currently under

suspension or disbarment from practice before the IRS

may practice before the IRS. The practice of enrolled retirement plan agents is limited to certain Internal Revenue

Code sections that relate to their area of expertise, principally those sections governing employee retirement plans.

Enrolled actuaries. Any individual who is enrolled as an

actuary by the Joint Board for the Enrollment of Actuaries

who is not currently under suspension or disbarment from

practice before the IRS may practice before the IRS. The

practice of enrolled actuaries is limited to certain Internal

Revenue Code sections that relate to their area of expertise, principally those sections governing employee retirement plans.

Low Income Taxpayer Clinic Student Interns. Under

certain circumstances, a student who is supervised by a

practitioner at a law school or equivalent program providing tax services for low income taxpayers may request authorization to represent a taxpayer before the IRS. For

more information, see Authorization for Special Appearances, later.

Unenrolled return preparers. An unenrolled return preparer is an individual other than an attorney, CPA, enrolled agent, enrolled retirement plan agent, or enrolled actuary who prepares and signs a taxpayer's return as the

paid preparer, or who prepares a return but is not required

(by the instructions to the return or regulations) to sign the

return.

Page 3

Unenrolled return preparers may represent taxpayers

only before revenue agents, customer service representatives, or similar officers and employees of the Internal

Revenue Service (including the Taxpayer Advocate Service) and only during an examination of the tax returns they

prepared and signed prior to December 31, 2015. Unenrolled return preparers may not represent taxpayers before appeals officers, revenue officers, counsel or similar

officers or employees of the Internal Revenue Service or

the Department of the Treasury. Unenrolled return preparers may not execute closing agreements, extend the statutory period for tax assessments or collection of tax, execute waivers, or sign any document on behalf of a

taxpayer.

If an unenrolled return preparer does not meet the requirements for limited representation, you may authorize

the unenrolled return preparer to inspect and/or request

your tax information by filing Form 8821. Completing Form

8821 will not authorize the unenrolled return preparer to

represent you before the IRS. For more information, see

Form 8821 and its separate instructions.

Annual Filing Season Program Record of Completion. Only unenrolled return preparers with a valid PTIN

and who hold a record of completion for BOTH the tax return year (2015 or thereafter) under examination and the

year the examination is conducted may represent under

the following conditions: Unenrolled return preparers with

the necessary record(s) of completion may represent taxpayers only before revenue agents, customer service representatives, or similar officers and employees of the Internal Revenue Service (including the Taxpayer Advocate

Service) and only during an examination of the tax year or

period covered by the tax returns they prepared and

signed. Unenrolled return preparers may not represent

taxpayers, regardless of the circumstances requiring representation, before appeals officers, revenue officers,

counsel or similar officers or employees of the Internal

Revenue Service or the Department of the Treasury. Unenrolled return preparers may not execute closing agreements, extend the statutory period for tax assessments or

collection of tax, execute waivers, or sign any document

on behalf of a taxpayer.

If an unenrolled return preparer does not meet the requirements for limited representation, you may authorize

the unenrolled return preparer to inspect and/or request

your tax information by filing Form 8821. Completing Form

8821 will not authorize the unenrolled return preparer to

represent you before any IRS personnel. For more information, see Form 8821 and its separate instructions.

Practice denied. Any individual engaged in limited

practice before the IRS who is involved in disreputable

conduct is subject to disciplinary action. Disreputable conduct includes, but is not limited to, the list of items under

Incompetence and Disreputable Conduct shown, later,

under What Are the Rules of Practice.

Other individuals who may serve as representatives.

Because of their special relationship with a taxpayer, the

following individuals may represent the specified taxpayers before the IRS, provided they present satisfactory

identification and, except in the case of an individual dePage 4

scribed in (1) below, proof of authority to represent the

taxpayer.

1. An individual. An individual can represent himself or

herself before the IRS and does not have to file a written declaration of qualification and authority.

2. A family member. An individual can represent members of his or her immediate family. Immediate family

includes a spouse, child, parent, brother, or sister of

the individual.

3. An officer. A bona fide officer of a corporation (including a parent, subsidiary, or other affiliated corporation), association, or organized group can represent

the corporation, association, or organized group. An

officer of a governmental unit, agency, or authority, in

the course of his or her official duties, can represent

the governmental unit, agency, or authority before the

IRS.

4. A partner. A general partner can represent the partnership before the IRS.

5. An employee. A regular full-time employee can represent his or her employer. An employer can be, but is

not limited to, an individual, partnership, corporation

(including a parent, subsidiary, or other affiliated corporation), association, trust, receivership, guardianship, estate, organized group, governmental unit,

agency, or authority.

6. A fiduciary. A fiduciary (trustee, executor, personal

representative, administrator, receiver, or guardian)

stands in the position of a taxpayer and acts as the

taxpayer, not as a representative. See Fiduciary under When Is a Power of Attorney Not Required, later.

Representation Outside the United States

Any individual may represent an individual or entity, who

is outside the United States, before personnel of the IRS

when such representation also occurs outside the United

States. See section 10.7(c)(1)(vii) of Circular 230.

Authorization for Special Appearances

The Commissioner of Internal Revenue, or delegate, can

authorize an individual who is not otherwise eligible to

practice before the IRS to represent another person for a

particular matter. The prospective representative must request this authorization in writing from the Office of Professional Responsibility. However, it is granted only when

extremely compelling circumstances exist. If granted, the

Commissioner, or delegate, will issue a letter that details

the conditions related to the appearance and the particular tax matter(s) for which the authorization is granted.

The authorization letter should not be confused with a

letter from an IRS center advising an individual that he or

she has been assigned a Centralized Authorization File

(CAF) number. The issuance of a CAF number does not

indicate that an individual is either recognized or authorized to practice before the IRS. It merely confirms that a

Publication 947 (February 2018)

centralized file for authorizations has been established for

the individual under that number.

Students in LITCs and the STCP. A student who works

in a Low Income Taxpayer Clinic (LITC) or a Student Tax

Clinic Program (STCP) must receive permission to represent taxpayers before the IRS by virtue of their status as a

law, business, or accounting student. Authorization requests must be sent to the Taxpayer Advocate Service. If

granted, a letter authorizing the student's special appearance and detailing any conditions related to the appearance will be issued. Students receiving an authorization

letter generally can represent taxpayers before any IRS

function or office subject to any conditions in the authorization letter and must be under the direct supervision of

an individual authorized to practice before the IRS. If you

intend to have a student represent you, review the authorization letter and ask your student, your student's supervisor, or the Taxpayer Advocate Service if you have questions about the terms of the authorization.

Who May Not Practice Before the

IRS?

In general, individuals who are not eligible, or who have

lost the privilege as a result of certain actions, may not

practice before the IRS. If an individual loses eligibility to

practice, the IRS will not recognize a power of attorney

that names the individual as a representative.

Corporations, associations, partnerships, and other

persons that are not individuals. These organizations

(or persons) are not eligible to practice before the IRS.

Loss of Eligibility

Generally, individuals lose their eligibility to practice before the IRS in the following ways.

Not meeting the requirements for renewal of enrollment (such as continuing professional education).

Requesting as an enrolled agent to be placed in inactive retirement status.

Being suspended or disbarred, or determined ineligible for practice, by the Office of Professional Responsibility for violating the regulations contained in Circular 230 or the standards in Revenue Procedure 81-38.

Losing their state license to practice as an attorney or

a certified public accountant, irrespective of the basis

for the license revocation.

Failure to meet requirements. Enrolled individuals and

AFSP Record of Completion holders who fail to comply

with the requirements for eligibility for renewal will be notified by the IRS. The notice will explain the reason for ineligibility and provide the individual with a time-sensitive opportunity to furnish information for reconsideration.

Publication 947 (February 2018)

Inactive roster. An enrolled individual will be placed

on the roster of inactive enrolled individuals for a period of

three years, if he or she:

Fails to respond timely to the notice of noncompliance

with the renewal requirements,

Fails to file timely the application for renewal, or

Does not satisfy the requirements for renewal.

The enrolled individual must file an application for renewal

within 3 years and satisfy all requirements for renewal after being placed in inactive status. Otherwise, at the conclusion of the next renewal cycle, he or she will be removed from the roster and the enrollment status will be

terminated.

Inactive retirement status. Enrolled individuals who request to be placed in an inactive retirement status will be

ineligible to practice before the IRS. They must continue

to adhere to all renewal requirements. They can be reinstated to active enrollment status by filing an application

for renewal and providing evidence that they have completed the required continuing professional education

hours for the enrollment cycle.

Suspension and disbarment. All individuals practicing

before the IRS are subject to disciplinary proceedings and

may be censured, suspended, disbarred or monetarily penalized for violating any regulation in Circular 230. This includes engaging in acts demonstrating incompetence or

disreputable conduct. For more information, see Incompetence and Disreputable Conduct under What Are the

Rules of Practice, later.

Practitioners who are suspended or disbarred in a disciplinary proceeding are not allowed to represent taxpayers before the IRS during the period of suspension/disbarment. A practitioner can seek reinstatement from the

Office of Professional Responsibility at the earlier of a

specified period of suspension or after five years of disbarment. See What Is Practice Before the IRS, earlier.

If the practitioner seeks reinstatement, he or she may

not practice before the IRS until the Office of Professional

Responsibility grants reinstatement. The Office of Professional Responsibility may reinstate the practitioner:

If the practitioner's future conduct is not likely to be in

violation of the regulations, and

If granting the reinstatement would not be contrary to

the public interest.

Subject to other conditions for a reasonable period.

How Does an Individual Become

Enrolled?

The IRS website IRS.gov/Tax-Professionals/EnrolledAgents/Become-an-Enrolled-Agent provides complete information on the steps to be taken to become an enrolled

agent.

Page 5

For complete rules on earning an Annual Filing Season

Program Record of Completion, see IRS.gov/TaxProfessionals/General-Requirements-for-the-AnnualFiling-Season-Program-Record-of-Completion.

What Are the Rules of Practice?

The rules governing practice before the IRS are published

in the Code of Federal Regulations at 31 C.F.R. Subtitle

A, Part 10 and released digitally as Treasury Department

Circular No. 230 (Circular 230). The regulations can be

accessed at IRS.gov/Tax-Professionals/Circular-230-TaxProfessionals. An attorney, CPA, enrolled agent, enrolled

retirement plan agent, or enrolled actuary authorized to

practice before the IRS (referred to hereafter as a practitioner) and an appraiser has the duty to perform certain

acts and is restricted from performing other acts. In addition, a practitioner cannot engage in disreputable conduct

(discussed later). Any practitioner who does not comply

with the rules of practice or who engages in incompetent

or disreputable conduct is subject to disciplinary action.

Also, unenrolled return preparers must comply with the

rules of practice and conduct to exercise the privilege of

limited practice before the IRS. There are two specific

sets of rules that apply, both are contained in Circular 230:

1. Duties and restrictions relating to practice (Subpart B

of Cir. 230), and

2. Conduct considered to exhibit incompetence or disrepute (Subpart C, Section 10.51 of Cir. 230).

Duties and Restrictions

Individuals subject to Circular 230 must promptly submit

records or information sought by a proper and lawful request from officers or employees of the IRS, except when

the practitioner believes on reasonable grounds and good

faith that the information is privileged. Communications

with respect to tax advice between a federally authorized

tax practitioner (See Internal Revenue Code (IRC) sec.

7525) and a taxpayer generally are confidential to the

same extent that communication would be privileged if it

were between a taxpayer and an attorney if the advice relates to:

sponsibility to advise the client promptly of the noncompliance, error, or omission, and the consequences of the

noncompliance, error, or omission.

General due diligence. Individuals subject to Circular

230 must exercise due diligence when performing the following duties.

Preparing or assisting in the preparing, approving, and

filing of returns, documents, affidavits, and other papers relating to IRS matters.

Determining the correctness of oral or written representations made by him or her to the Department of

the Treasury.

Determining the correctness of oral or written representations made by him or her to clients with reference to any matter administered by the IRS.

Reliance on others. A presumption that due diligence

has been exercised will apply in situations where there

has been reliance on the work product of another person if

reasonable care was used in engaging, supervising, training, and evaluating the person, taking proper account of

the nature of the relationship between the Circular 230 individual and the person.

Delays. Individuals subject to Circular 230 must not unreasonably delay the prompt disposition of any matter before the IRS.

Assistance from disbarred or suspended persons

and former IRS employees. Individuals subject to Circular 230 must not knowingly, directly or indirectly, do the

following.

Accept assistance from, or assist, any person who is

under disbarment or suspension from practice before

the IRS if the assistance relates to matters considered

practice before the IRS.

Accept assistance from any former government employee where provisions of Circular 230 or any federal

law would be violated.

Noncriminal tax proceedings brought in federal court

by or against the United States.

Performance as a notary. Individuals subject to Circular

230 may not take acknowledgments, administer oaths,

certify papers, or perform any official act as a notary public with respect to any matter administered by the IRS and

for which he or she is employed as counsel, attorney, or

agent, or in which he or she may be in any way interested.

Communications regarding corporate tax shelters.

This protection for tax advice communications does not

apply to any written communications between a federally

authorized tax practitioner and any person, including a director, shareholder, officer, employee, agent, or representative of a corporation if the communication involves the

promotion of the direct or indirect participation of the corporation in any tax shelter.

Negotiation of taxpayer refund checks. Individuals

subject to Circular 230 may not endorse or otherwise negotiate any check (including directing or accepting payment by any means, electronic or otherwise, into an account owned or controlled by the practitioner or any firm or

other entity with whom the practitioner is associated) issued to a client by the government in respect of a Federal

tax liability.

Noncriminal tax matters before the IRS, or

Duty to advise. An individual subject to Circular 230 who

knows that his or her client has not complied with the revenue laws or has made an error or omission in any return,

document, affidavit, or other required paper, has the rePage 6

Publication 947 (February 2018)

Incompetence and Disreputable Conduct

Individuals subject to Circular 230 may be disbarred or

suspended from practice before the IRS, or censured, for

incompetence or disreputable conduct. A monetary penalty may also be imposed, in addition to any other discipline, on both individuals and their firms. The following list

contains examples of conduct that is considered disreputable. Further examples are shown in Circular 230, Sec.

10.51(a).

Being convicted of any criminal offense under the internal revenue laws or of any offense involving dishonesty or breach of trust.

Knowingly giving false or misleading information in

connection with federal tax matters, or participating in

such activity.

Soliciting employment by prohibited means as discussed in section 10.30 of Circular 230.

Willfully failing to file a federal tax return, evading or

attempting to evade any federal tax or payment, or

participating in such actions.

Misappropriating, or failing to properly and promptly

remit, funds received from clients for payment of taxes

or other obligations due the United States.

Directly or indirectly attempting to influence the official

action of IRS employees by the use of threats, false

accusations, duress, or coercion, or by offering gifts,

favors, or any special inducements.

Being disbarred or suspended from practice as an attorney, CPA, public accountant, or actuary, by the District of Columbia or any U.S. state, possession, territory, commonwealth, or any federal court, or any

federal agency, body, or board.

Knowingly aiding and abetting another person to practice before the IRS during a period of suspension, disbarment, or ineligibility of that other person.

Using abusive language, making false accusations or

statements knowing them to be false, circulating or

publishing malicious or libelous matter, or engaging in

any contemptuous conduct in connection with practice

before the IRS.

Giving a false opinion knowingly, recklessly, or

through gross incompetence; or engaging in a pattern

of providing incompetent opinions on questions arising under the federal tax laws.

Censure, Disbarments, and Suspensions

The Secretary of the Treasury, or delegate, after notice

and an opportunity for a proceeding, may censure, suspend, or disbar an individual subject to Circular 230 from

practice before the IRS if the individual is shown to be incompetent or disreputable, fails to comply with the regulations in Subpart B; or with intent to defraud, willfully and

knowingly misleads or threatens a client or prospective client.

Publication 947 (February 2018)

Censure is a public reprimand. Individuals subject to

Circular 230 include any attorney, certified public accountant, enrolled agent, enrolled retirement plan agent, or enrolled actuary engaged in taxpayer representation or advice-giving activity, as well as any Annual Filing Season

Program Record of Completion holder who represents

taxpayers and any appraiser engaged in appraising asset

values for federal tax purposes.

Authorizing a Representative

You may either represent yourself, or you may authorize

an individual to represent you before the IRS. If you chose

to have someone represent you, your representative must

be a person eligible to do so before the IRS. See Who

Can Practice Before the IRS, earlier.

What Is a Power of Attorney?

A power of attorney is your written authorization for an individual to receive your confidential tax information from

the IRS and to perform certain actions on your behalf. If

the authorization is not limited, the individual generally can

perform all acts that you can perform, except negotiating

or endorsing a check. The authority granted to enrolled retirement plan agents, enrolled actuaries and unenrolled

return preparers holding records of completion is limited.

For information on the limits regarding annual filing season program record of completion holders, see Revenue

Procedure 2014-42 and IRS.gov/Tax-Professionals/

Return-Preparer-Office-RPO-At-a-Glance.

Acts performed. Attorneys, certified public accountants,

and enrolled agents may perform the following acts:

1. Represent you before any office or employee of the

IRS.

2. Sign an offer or a waiver of restriction on assessment

or collection of a tax deficiency, or a waiver of notice

of disallowance of claim for credit or refund.

3. Sign a consent to extend the statutory time period for

assessment or collection of a tax.

4. Sign a closing agreement.

Signing your return. The representative named under a

power of attorney is not permitted to sign your income tax

return unless:

1. The signature is permitted under the Internal Revenue

Code and the related regulations (see Regulations

section 1.6012-1(a)(5)), and

2. You specifically authorize this in your power of attorney.

For example, the regulation permits a representative to

sign your return if you are unable to sign the return due to:

Disease or injury.

Page 7

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.

Other good cause if specific permission is requested

of and granted by the IRS.

When a return is signed by a representative, it must be accompanied by a power of attorney (or copy) authorizing

the representative to sign the return. For more information,

see the Instructions for Form 2848.

Limitation on substitution or delegation. A recognized representative can substitute or delegate authority

under the power of attorney to another recognized representative only if the act is specifically authorized by you on

the power of attorney.

After a substitution has been made, only the newly recognized representative will be recognized as the taxpayer's representative. If a delegation of power has been

made, both the original and the delegated representative

will be recognized by the IRS to represent you.

Disclosure of returns to a third party. Your representative cannot execute consents that will allow the IRS to

disclose tax return or return information to a third party unless you specifically delegate this authority to your representative on line 5a of Form 2848.

Incapacity or incompetency. A power of attorney is

generally terminated if you become incapacitated or incompetent.

The power of attorney can continue, however, in the

case of your incapacity or incompetency if you authorize

this on line 5a “Other acts authorized” of the Form 2848

and if your non-IRS durable power of attorney meets all

the requirements for acceptance by the IRS. See Non-IRS

powers of attorney, later.

Non-IRS powers of attorney. The IRS will accept a

non-IRS power of attorney, but a completed Form 2848

must be attached in order for the power of attorney to be

entered on the Centralized Authorization File (CAF) system. For more information, see Processing a non-IRS

power of attorney, later.

If you want to use a document other than Form 2848 to

authorize the representation, it must contain the following

information.

Your name and mailing address.

Your social security number (or your individual taxpayer identification number (ITIN)) and/or employer

identification number.

Your employee plan number, if applicable.

The name and mailing address of your representative(s).

The types of tax involved.

The federal tax form number.

The specific year(s) or period(s) involved.

For estate tax matters, the decedent's date of death.

A clear expression of your intention concerning the

scope of authority granted to your representative(s).

Your signature and date.

You also must attach to the non-IRS power of attorney a

signed and dated statement made by your representative.

This statement, which is referred to as the Declaration of

Representative, is contained in Part II of Form 2848. The

statement should read:

1. I am not currently under suspension or disbarment

from practice before the Internal Revenue Service or

other practice of my profession by any other authority,

When Is a Power of Attorney

Required?

2. I am subject to regulations contained in Circular 230

(31 C.F.R., Subtitle A, Part 10) as amended, governing practice before the Internal Revenue Service,

Submit a power of attorney when you want to authorize an

individual to receive your confidential tax information and

represent you before the IRS, whether or not the representative performs any of the other acts cited earlier under

What Is a Power of Attorney.

3. I am authorized to represent the taxpayer(s) identified

in the power of attorney, and

A power of attorney is most often required when you

want to authorize another individual to perform at least

one of the following acts on your behalf.

Required information missing. The IRS will not accept your non-IRS power of attorney if it does not contain

all the information listed above. You can sign and submit a

completed Form 2848 or a new non-IRS power of attorney

that contains all the information. If you cannot sign an acceptable replacement document, your attorney-in-fact

may be able to perfect (make acceptable to the IRS) your

non-IRS power of attorney by using the procedure described next.

1. Represent you at a meeting with the IRS.

2. Prepare and file a written response to an IRS inquiry.

Form Required

Use IRS Form 2848 to appoint a recognized representative to act on your behalf before the IRS. Individuals recognized to represent you before the IRS are listed under

Part II, Declaration of Representative, of Form 2848. Your

representative must complete that part of the form.

Page 8

4. I am a (naming the capacity in which representation is

undertaken, as set forth in the list of eligible representatives at Part II of Form 2848.)

Procedure for perfecting a non-IRS power of attorney. Under the following conditions, the attorney-in-fact

named in your non-IRS power of attorney can sign a Form

2848 on your behalf.

Publication 947 (February 2018)

1. The original non-IRS power of attorney grants authority to handle federal tax matters (for example, general

authority to perform any acts).

2. The attorney-in-fact attaches a statement (signed under penalty of perjury) to the Form 2848 stating that

the original non-IRS power of attorney is valid under

the laws of the governing jurisdiction.

Example. John Elm, a taxpayer, signs a non-IRS durable power of attorney that names his neighbor and CPA,

Ed Larch, as his attorney-in-fact. The power of attorney

grants Ed the authority to perform any and all acts on

John's behalf. However, it does not list specific tax-related

information such as types of tax or tax form numbers.

Shortly after John signs the power of attorney, he is declared incompetent. Later, a federal tax matter arises concerning a prior year return filed by John. Ed attempts to

represent John before the IRS but is rejected because the

durable power of attorney does not contain required information.

If Ed attaches a statement (signed under the penalty of

perjury) that the durable power of attorney is valid under

the laws of the governing jurisdiction, he can sign a completed Form 2848 and submit it on John's behalf. If Ed can

practice before the IRS (see Who Can Practice Before the

IRS, earlier), he can name himself as representative on

Form 2848. Otherwise, he must name another individual

who can practice before the IRS.

Processing a non-IRS power of attorney. The IRS

has a centralized computer database system called the

CAF system. This system contains information on the authority of taxpayer representatives. Generally, when you

submit a power of attorney document to the IRS, it is processed for inclusion on the CAF system. Entry of your

power of attorney on the CAF system enables IRS personnel, who do not have a copy of your power of attorney,

to verify the authority of your representative by accessing

the CAF. It also enables the IRS to automatically send

copies of notices and other IRS communications to your

representative if you specify that your representative

should receive those communications.

You can have your non-IRS power of attorney entered

on the CAF system by attaching it to a completed Form

2848 and submitting it to the IRS. Your signature is not required; however, your attorney-in-fact must sign the Declaration of Representative (see Part II of Form 2848).

Preparation of Form — Helpful Hints

The preparation of Form 2848 is illustrated by an example

under How Do I Fill Out Form 2848, later. However, the

following will also assist you in preparing the form.

Line-by-line hints. The following hints are summaries of

some of the line-by-line instructions for Form 2848.

Line 1—Taxpayer information. If a joint return is involved, the husband and wife each must file a separate

Form 2848 if they both want to be represented, even if the

representative is the same person. If only one spouse

wants to be represented in the matter, that spouse files a

Publication 947 (February 2018)

Form 2848. For taxpayer individuals that are under 18

years of age and cannot sign, the individual's parent or

court-appointed guardian (with court documents) may

sign on their behalf. Other individuals may sign for the taxpayer if they have a Form 2848 that has been signed by

the parent or court-appointed guardian authorizing them

to sign on behalf of the taxpayer individual.

Line 2—Representative(s). Only individuals may be

named as representatives. If your representative has not

been assigned a CAF number, enter “None” on that line

and the IRS will issue one to your representative. If the

representative's address or phone number has changed

since the CAF number was issued, you should check the

appropriate box. Enter your representative's fax number if

available.

If you want to name more than four representatives, attach additional Form(s) 2848. The IRS will send copies of

notices and communications to up to two of your representatives. You must, however, check the boxes on line 2

of the Form 2848 if you want the IRS to routinely send

copies of notices and communications to your representatives. If you do not check the boxes, your representatives

will not routinely receive copies of notices and communications.

Line 3—Acts authorized (Tax matters). You may list

the current year/period and any tax years or periods that

have already ended as of the date you sign the power of

attorney. You may also list future tax years or periods.

However, the IRS will not record on the CAF system

future tax years or periods listed that exceed 3 years

from December 31 of the year that the IRS receives

the power of attorney. Do not use general references

such as “All years,” “All periods,” or “All taxes.” The IRS

will return any power of attorney with a general reference.

Line 4—Specific use not recorded on Centralized

Authorization File (CAF). Certain matters cannot be recorded on the CAF system. Examples of such matters include, but are not limited to, the following. (A more detailed list appears in the Form 2848 instructions.)

Requests for a private letter ruling or technical advice.

Applications for an employer identification number

(EIN).

Claims filed on Form 843, Claim for Refund and Request for Abatement.

Corporate dissolutions.

Requests for change of accounting method.

Requests for change of accounting period.

Applications for recognition of exemption under sections 501(c)(3), 501(a), or 521 (Forms 1023, 1024, or

1028).

Request for a determination of the qualified status of

an employee benefit plan (Forms 5300, 5307, or

5310).

Application for Award for Original Information under

section 7623.

Page 9

Voluntary submissions under the Employee Plans

Compliance Resolution System (EPCRS).

Freedom of Information Act requests.

If the tax matter described on line 3 of Form 2848 concerns one of these matters specifically, check the box on

line 4. If this box is checked, the representative should

mail or fax the power of attorney to the IRS office handling

the matter. Otherwise, the representative should bring a

copy of the power of attorney to each meeting with the

IRS.

Where To File a Power of Attorney

Generally, you can mail or fax a paper Form 2848 directly

to the IRS. To determine where you should file Form

2848, see Where To File in the Instructions for Form 2848.

If Form 2848 is for a specific use, mail or fax it to the office handling that matter. For more information on specific

use, see Line 4. Specific Use Not Recorded on CAF in the

Instructions for Form 2848.

FAX copies. The IRS will accept a copy of a power of

attorney that is submitted by facsimile transmission (fax).

If you choose to file a power of attorney by fax, be sure the

appropriate IRS office is equipped to accept this type of

transmission.

Your representative may be able to file Form 2848

TIP electronically via the IRS website. For more infor-

mation, your representative can go to IRS.gov/

eServices. If you complete Form 2848 for electronic signature authorization, do not file Form 2848 with the IRS.

Instead, give it to your representative, who will retain the

document.

Updating a power of attorney. Submit any update or

modification to an existing power of attorney in writing.

Your signature (or the signature of the individual(s) authorized to sign on your behalf) is required. Do this by sending

the updated Form 2848 or non-IRS power of attorney to

the IRS office(s) where you previously sent the original(s),

including the service center where the related return was,

or will be filed.

A recognized representative may substitute or delegate

authority if you specifically authorize your representative

to substitute or delegate representation in the original

power of attorney. To make a substitution or delegation,

the representative must file the following items with the

IRS office(s) where the power of attorney was filed.

1. A written notice of substitution or delegation signed by

the recognized representative.

2. A written declaration of representative made by the

new representative.

3. A copy of the power of attorney that specifically authorizes the substitution or delegation.

Page 10

Retention/Revocation of Prior Power(s) of

Attorney

A newly filed power of attorney concerning the same matter will revoke a previously filed power of attorney. However, the new power of attorney will not revoke the prior

power of attorney if it specifically states it does not revoke

such prior power of attorney and either of the following are

attached to the new power of attorney.

A copy of the unrevoked prior power of attorney, or

A statement signed by the taxpayer listing the name

and address of each representative authorized under

the prior unrevoked power of attorney.

Note. The filing of Form 2848 will not revoke any

Form 8821 that is in effect.

Revocation of Power of Attorney/Withdrawal

of Representative

Revocation by taxpayer. If you want to revoke a previously executed power of attorney and do not want to

name a new representative, you must write “REVOKE”

across the top of the first page of the Form 2848 with a

current signature and date immediately below this annotation. Then, you must mail or fax a copy of the power of attorney with the revocation annotation to the IRS, using the

Where To File Chart in the Instructions for Form 2848, or if

the power of attorney is for a specific matter, to the IRS office handling the matter.

If you do not have a copy of the power of attorney you

want to revoke, you must send the IRS a statement of revocation that indicates the authority of the power of attorney is revoked, lists the matters and years/periods, and

lists the name and address of each recognized representative whose authority is revoked. You must sign and date

this statement. If you are completely revoking authority,

write "remove all years/periods" instead of listing the specific matters and years/periods.

Withdrawal by representative. If your representative

wants to withdraw from representation, he or she must

write “WITHDRAW” across the top of the first page of the

Form 2848 with a current signature and date immediately

below the annotation. Then, he or she must provide a

copy of the power of attorney with the withdrawal annotation to the IRS in the same manner described in Revocation by taxpayer above. If your representative does not

have a copy of the power of attorney he or she wants to

withdraw, he or she must send the IRS a statement of

withdrawal that indicates the authority of the power of attorney is withdrawn, lists the matters and years/periods,

and lists the name, TIN, and address (if known) of the taxpayer. The representative must sign and date this statement.

A power of attorney held by a student will be recorded on

the CAF system for 130 days from the receipt date. If you

are authorizing a student to represent you after that time,

you will need to submit another updated Form 2848.

Publication 947 (February 2018)

When Is a Power of Attorney Not

Required?

A power of attorney is not required when the third party is

not dealing with the IRS as your representative. The following situations do not require a power of attorney.

Providing information to the IRS.

Authorizing the disclosure of tax return information using Form 8821, Tax Information Authorization, or other

written or oral disclosure consent.

Allowing the IRS to discuss return information with a

third party via the checkbox provided on a tax return

or other document.

Allowing a partnership representative (PR) to perform

acts for the partnership under the centralized partnership audit regime for tax years beginning after December 31, 2017; however, see caution below for early

election.

Allowing a tax matters partner (TMP) to perform acts

for the partnership for partnership tax years ending

prior to January 1, 2018.

Allowing the IRS to discuss return information with a fiduciary.

For partnership tax years beginning after December 31, 2017, the Bipartisan Budget Act of 2015,

CAUTION which repealed the TEFRA partnership audit and

litigation procedures and the rules applicable to electing

large partnerships and replaced them with a new centralized partnership audit regime, has eliminated the role of

“tax matters partner” and replaced it with “partnership representative.” Pursuant to Treasury Regulation section

301.9100-22T, certain partnerships can elect to have the

new regime apply to partnership returns for tax years beginning after November 2, 2015, and before January 1,

2018.

!

How Do I Fill Out Form 2848?

The following example illustrates how to complete Form

2848.

Example. Stan and Mary Doe have been notified that

their joint income tax returns (Forms 1040) for 2014, 2015,

and 2016 are being examined. They have decided to appoint Jim Smith, an enrolled agent, to represent them in

this matter and any future matters concerning these returns. Jim, who has prepared returns at the same location

for years, already has a Centralized Authorization File

(CAF) number assigned to him. Mary does not want Jim to

sign any agreements on her behalf, but Stan is willing to

have Jim do so. Stan and Mary also authorize Jim to use

an Intermediate Service Provider to access their IRS records. They want copies of all notices and written communications sent to Jim. This is the first time Stan and Mary

have given power of attorney to anyone. They should

each complete a Form 2848 as follows.

Publication 947 (February 2018)

Line 1—Taxpayer information. Stan and Mary must

each file a separate Form 2848. On his separate Form

2848, Stan enters his name, street address, and social security number in the spaces provided. Mary does likewise

on her separate Form 2848.

Line 2—Representative(s). On their separate Forms

2848, Stan and Mary each enters the name and current

address of their chosen representative, Jim Smith. Both

Stan and Mary want Jim Smith to receive notices and

communications concerning the matters identified in

line 3, so on their separate Forms 2848, Stan and Mary

each checks the box in the first column of line 2. They also

enter Mr. Smith's CAF number, his preparer tax identification number (PTIN), his telephone number, and his fax

number. Mr. Smith's address, telephone number, and fax

number have not changed since the IRS issued his CAF

number, so Stan and Mary do not check the boxes in the

second column.

Line 3—Acts authorized (Tax matters). On their separate Forms 2848, Stan and Mary each enters “income tax”

for the description of matter, “1040” for the form number,

and “2014, 2015, and 2016” for the tax years.

Line 4—Specific use not recorded on Centralized Authorization File (CAF). On their separate Forms 2848,

Stan and Mary make no entry on this line because they do

not want to restrict the use of their powers of attorney to a

specific use that is not recorded on the CAF. See Preparation of Form — Helpful Hints, earlier.

Line 5—Additional acts authorized and restrictions.

Mary wants to sign any agreement that reflects changes

to her and Stan's joint 2014, 2015, and 2016 income tax

liability, so she writes “Taxpayer must sign any agreement

form” on line 5b of her Form 2848. Stan does not wish to

restrict the authority of Jim Smith in this regard, so he

leaves line 5b of his Form 2848 blank. If either Mary or

Stan had chosen, they could have listed other restrictions

on line 5b of their separate Forms 2848. Also, both Mary

and Stan check the box "Access my IRS records via an Intermediate Service Provider" on line 5a to allow Jim to access their IRS records through an Intermediate Service

Provider.

Line 6—Retention/revocation of prior power(s) of attorney. Stan and Mary are each filing their first powers of

attorney, so they make no entry on this line. However, if

they had filed prior powers of attorney, the filing of this

current power would revoke any earlier ones for the same

tax matter(s) unless they checked the box on line 6 and

attached a copy of the prior power of attorney that they

wanted to remain in effect.

If Mary later decides that she can handle the examination on her own, she can revoke her power of attorney

even though Stan does not revoke his power of attorney.

(See Revocation of Power of Attorney/Withdrawal of Representative, earlier, for the special rules that apply.)

Page 11

Line 7—Signature of taxpayer. Stan and Mary each

signs and dates his or her Form 2848. If a taxpayer does

not sign, the IRS cannot accept the form.

Part II—Declaration of Representative. Jim Smith

must complete this part of Form 2848. If he does not sign

this part, the IRS cannot accept the form.

What Happens to the Power of

Attorney When Filed?

A power of attorney will be recognized after it is received,

reviewed, and determined by the IRS to contain the required information. However, until a power of attorney is

entered on the CAF system, IRS personnel may be unaware of the authority of the person you have named to

represent you. Therefore, during this interim period, IRS

personnel may request that you or your representative

bring a copy to any meeting with the IRS.

Processing and Handling

How the power of attorney is processed and handled depends on whether it is a complete or incomplete document.

Incomplete document. If Form 2848 is incomplete, the

IRS will attempt to secure the missing information either

by writing or telephoning you or your representative. For

example, if your signature or signature date is missing, the

IRS will contact you. If information concerning your representative is missing and information sufficient to make a

contact (such as an address and/or a telephone number)

is on the document, the IRS will try to contact your representative.

In either case, the power of attorney is not considered

valid until all required information is entered on the document. The individual(s) named as representative(s) will

not be recognized to practice before the IRS, on your behalf, until the document is complete and accepted by the

IRS.

Complete document. If the power of attorney is complete and valid, the IRS will take action to recognize the

representative. In most instances, this includes processing the document on the CAF system. Recording the data

on the CAF system enables the IRS to direct copies of

mailings to authorized representatives and to readily recognize the scope of authority granted.

Documents not processed on CAF. Specific-use

powers of attorney are not processed on the CAF system

(see Preparation of Form — Helpful Hints, earlier). For example, a power of attorney that is a one-time or specific-issue grant of authority is not processed on the CAF

system. These documents remain with the related case

files. In this situation, you should check the box on line 4

of Form 2848. In these situations, the representative

should bring a copy of the power of attorney to each meeting with the IRS.

Page 12

Dealing With the Representative

After a valid power of attorney is filed, the IRS will recognize your representative. However, if it appears the representative is responsible for unreasonably delaying or hindering the prompt disposition of an IRS matter by failing to

furnish, after repeated requests, nonprivileged information, the IRS can contact you directly. For example, in

most instances in which a power of attorney is recognized, the IRS will contact the representative to set up appointments and to provide the representative with lists of

required items. However, if the representative is unavailable, does not respond to repeated requests, and does not

provide required items (other than items considered privileged), the IRS can bypass your representative and contact you directly.

If a representative engages in conduct described

above, the matter can be referred to the Office of Professional Responsibility for consideration of possible disciplinary action.

Notices and other correspondence. If you want to authorize your representative to receive copies of all notices

and communications sent to you by the IRS, you must

check the box that is provided under the representative's

name and address. No more than two representatives

may receive copies of notices and communications

sent to you by the IRS. Do not check the box if you do

not want copies of notices and communications sent to

your representative(s).

Note. Representatives will not receive forms, publications, and other related materials with the correspondence.

How To Get Tax Help

If you have questions about a tax issue, need help preparing your tax return, or want to download free publications,

forms, or instructions, go to IRS.gov and find resources

that can help you right away.

Preparing and filing your tax return. Find free options

to prepare and file your return on IRS.gov or in your local

community if you qualify.

The Volunteer Income Tax Assistance (VITA) program

offers free tax help to people who generally make $54,000

or less, persons with disabilities, and limited-English-speaking taxpayers who need help preparing their

own tax returns. The Tax Counseling for the Elderly (TCE)

program offers free tax help for all taxpayers, particularly

those who are 60 years of age and older. TCE volunteers

specialize in answering questions about pensions and retirement-related issues unique to seniors.

You can go to IRS.gov to see your options for preparing

and filing your return which include the following.

Free File. Go to IRS.gov/FreeFile. See if you qualify

to use brand-name software to prepare and e-file your

federal tax return for free.

Publication 947 (February 2018)

VITA. Go to IRS.gov/VITA, download the free IRS2Go

app, or call 1-800-906-9887 to find the nearest VITA

location for free tax preparation.

TCE. Go to IRS.gov/TCE, download the free IRS2Go

app, or call 1-888-227-7669 to find the nearest TCE

location for free tax preparation.

Getting answers to your tax questions. On

IRS.gov get answers to your tax questions anytime, anywhere.

Go to IRS.gov/Help or IRS.gov/LetUsHelp pages for a

variety of tools that will help you get answers to some

of the most common tax questions.

Go to IRS.gov/ITA for the Interactive Tax Assistant, a

tool that will ask you questions on a number of tax law

topics and provide answers. You can print the entire

interview and the final response for your records.

Go to IRS.gov/Pub17 to get Pub. 17, Your Federal Income Tax for Individuals, which features details on

tax-saving opportunities, 2017 tax changes, and thousands of interactive links to help you find answers to

your questions. View it online in HTML, as a PDF, or

download it to your mobile device as an eBook.

You may also be able to access tax law information in

your electronic filing software.

Getting tax forms and publications. Go to IRS.gov/

Forms to view, download, or print all of the forms and publications you may need. You can also download and view

popular tax publications and instructions (including the

1040 instructions) on mobile devices as an eBook at no

charge. Or, you can go to IRS.gov/OrderForms to place

an order and have forms mailed to you within 10 business

days.

Access your online account (Individual taxpayers

only). Go to IRS.gov/Account to securely access information about your federal tax account.

View the amount you owe, pay online or set up an online payment agreement.

Access your tax records online.

Review the past 18 months of your payment history.

Go to IRS.gov/SecureAccess to review the required

identity authentication process.

Using direct deposit. The fastest way to receive a tax

refund is to combine direct deposit and IRS e-file. Direct

deposit securely and electronically transfers your refund

directly into your financial account. Eight in 10 taxpayers

use direct deposit to receive their refund. IRS issues more

than 90% of refunds in less than 21 days.

Delayed refund for returns claiming certain credits.

Due to changes in the law, the IRS can’t issue refunds before mid-February 2018, for returns that properly claimed

the earned income credit (EIC) or the additional child tax

credit (ACTC). This applies to the entire refund, not just

the portion associated with these credits.

Publication 947 (February 2018)

Getting a transcript or copy of a return. The quickest

way to get a copy of your tax transcript is to go to IRS.gov/

Transcripts. Click on either "Get Transcript Online" or "Get

Transcript by Mail" to order a copy of your transcript. If

you prefer, you can:

Order your transcript by calling 1-800-908-9946.

Mail Form 4506-T or Form 4506T-EZ (both available

on IRS.gov).

Using online tools to help prepare your return. Go to

IRS.gov/Tools for the following.

The Earned Income Tax Credit Assistant (IRS.gov/

EIC) determines if you’re eligible for the EIC.

The Online EIN Application (IRS.gov/EIN) helps you

get an employer identification number.

The IRS Withholding Calculator (IRS.gov/W4App) estimates the amount you should have withheld from

your paycheck for federal income tax purposes.

The First Time Homebuyer Credit Account Look-up

(IRS.gov/HomeBuyer) tool provides information on

your repayments and account balance.

The Sales Tax Deduction Calculator (IRS.gov/

SalesTax) figures the amount you can claim if you

itemize deductions on Schedule A (Form 1040),

choose not to claim state and local income taxes, and

you didn’t save your receipts showing the sales tax

you paid.

Resolving tax-related identity theft issues.

The IRS doesn’t initiate contact with taxpayers by

email or telephone to request personal or financial information. This includes any type of electronic communication, such as text messages and social media

channels.

Go to IRS.gov/IDProtection for information and videos.

If your SSN has been lost or stolen or you suspect

you’re a victim of tax-related identity theft, visit

IRS.gov/ID to learn what steps you should take.

Checking on the status of your refund.

Go to IRS.gov/Refunds.

Due to changes in the law, the IRS can’t issue refunds

before mid-February 2018, for returns that properly

claimed the EIC or the ACTC. This applies to the entire refund, not just the portion associated with these

credits.

Download the official IRS2Go app to your mobile device to check your refund status.

Call the automated refund hotline at 1-800-829-1954.

Making a tax payment. The IRS uses the latest encryption technology to ensure your electronic payments are

safe and secure. You can make electronic payments online, by phone, and from a mobile device using the

IRS2Go app. Paying electronically is quick, easy, and

Page 13

faster than mailing in a check or money order. Go to

IRS.gov/Payments to make a payment using any of the

following options.

IRS Direct Pay: Pay your individual tax bill or estimated tax payment directly from your checking or savings account at no cost to you.

Debit or credit card: Choose an approved payment

processor to pay online, by phone, and by mobile device.

Electronic Funds Withdrawal: Offered only when filing your federal taxes using tax preparation software

or through a tax professional.

Electronic Federal Tax Payment System: Best option for businesses. Enrollment is required.

Check or money order: Mail your payment to the address listed on the notice or instructions.

Cash: You may be able to pay your taxes with cash at

a participating retail store.

What if I can’t pay now? Go to IRS.gov/Payments for

more information about your options.

Apply for an online payment agreement (IRS.gov/

OPA) to meet your tax obligation in monthly installments if you can’t pay your taxes in full today. Once

you complete the online process, you will receive immediate notification of whether your agreement has

been approved.

Use the Offer in Compromise Pre-Qualifier (IRS.gov/

OIC) to see if you can settle your tax debt for less than

the full amount you owe.

Checking the status of an amended return. Go to

IRS.gov/WMAR to track the status of Form 1040X amended returns. Please note that it can take up to 3 weeks

from the date you mailed your amended return for it to

show up in our system and processing it can take up to 16

weeks.

Understanding an IRS notice or letter. Go to IRS.gov/

Notices to find additional information about responding to

an IRS notice or letter.

Contacting your local IRS office. Keep in mind, many

questions can be answered on IRS.gov without visiting an

IRS Tax Assistance Center (TAC). Go to IRS.gov/

LetUsHelp for the topics people ask about most. If you still

need help, IRS TACs provide tax help when a tax issue

can’t be handled online or by phone. All TACs now provide service by appointment so you’ll know in advance

that you can get the service you need without long wait

times. Before you visit, go to IRS.gov/TACLocator to find

the nearest TAC, check hours, available services, and appointment options. Or, on the IRS2Go app, under the Stay

Connected tab, choose the Contact Us option and click on

“Local Offices.”

Watching IRS videos. The IRS Video portal

(IRSvideos.gov) contains video and audio presentations

for individuals, small businesses, and tax professionals.

Page 14

Getting tax information in other languages. For taxpayers whose native language isn’t English, we have the

following resources available. Taxpayers can find information on IRS.gov in the following languages.

Spanish (IRS.gov/Spanish).

Chinese (IRS.gov/Chinese).

Vietnamese (IRS.gov/Vietnamese).

Korean (IRS.gov/Korean).

Russian (IRS.gov/Russian).

The IRS TACs provide over-the-phone interpreter service in over 170 languages, and the service is available

free to taxpayers.

The Taxpayer Advocate Service Is

Here To Help You

What is the Taxpayer Advocate Service?

The Taxpayer Advocate Service (TAS) is an independent organization within the IRS that helps taxpayers and

protects taxpayer rights. Our job is to ensure that every

taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights.

What Can the Taxpayer Advocate Service

Do For You?

We can help you resolve problems that you can’t resolve

with the IRS. And our service is free. If you qualify for our

assistance, you will be assigned to one advocate who will

work with you throughout the process and will do everything possible to resolve your issue. TAS can help you if:

Your problem is causing financial difficulty for you,

your family, or your business,

You face (or your business is facing) an immediate

threat of adverse action, or

You’ve tried repeatedly to contact the IRS but no one

has responded, or the IRS hasn’t responded by the

date promised.

How Can You Reach Us?

We have offices in every state, the District of Columbia,

and Puerto Rico. Your local advocate’s number is in your

local directory and at TaxpayerAdvocate.IRS.gov/

Contact-Us. You can also call us at 1-877-777-4778.

How Can You Learn About Your Taxpayer

Rights?

The Taxpayer Bill of Rights describes 10 basic rights that

all taxpayers have when dealing with the IRS. Our Tax

Toolkit at TaxpayerAdvocate.IRS.gov can help you understand what these rights mean to you and how they apply.

These are your rights. Know them. Use them.

Publication 947 (February 2018)

How Else Does the Taxpayer Advocate

Service Help Taxpayers?

TAS works to resolve large-scale problems that affect

many taxpayers. If you know of one of these broad issues,

please report it to us at IRS.gov/SAMS.

Low Income Taxpayer Clinics

Low Income Taxpayer Clinics (LITCs) are independent

from the IRS. LITCs represent individuals whose income

Publication 947 (February 2018)

is below a certain level and need to resolve tax problems

with the IRS, such as audits, appeals, and tax collection

disputes. In addition, clinics can provide information about

taxpayer rights and responsibilities in different languages

for individuals who speak English as a second language.

Services are offered for free or a small fee. To find a clinic

near you, visit TaxpayerAdvocate.IRS.gov/LITCmap or

see IRS Publication 4134, Low Income Taxpayer Clinic

List.

Page 15

Glossary

Annual Filing Season Program Completion holder, appraiser, or enrol- Limited power of attorney: A power

(AFSP): The Annual Filing Season led actuary authorized to practice be- of attorney that limits the attorProgram is a voluntary program that al- fore the IRS. Other individuals may ney-in-fact to perform only certain

lows limited practice rights for return qualify to practice temporarily or en- specified act(s).

preparers who are not attorneys, certi- gage in limited practice before the IRS;

fied public accountants, or enrolled however, they are not referred to as Office of Professional Responsibility: The Office of Professional Reagents. For additional details, see An- practitioners.

sponsibility generally has responsibility

nual Filing Season Program (AFSP)

and Directory of Federal Tax Return Commissioner: The Commissioner of for matters related to practitioner conduct, and exclusive responsibility for

Preparers, earlier, or go to IRS.gov/ the Internal Revenue Service.

discipline,

including disciplinary proTax-Professionals/Annual-FilingSeason-Program for more information. Durable power of attorney: A power ceedings, sanctions and reinstateof attorney that is not subject to a time ment. The Return Preparer Office is relimit

and that will continue in force after sponsible for matters related to the

Annual Filing Season Program Record of Completion: The IRS issues the incapacitation or incompetency of issuance of PTINs, acting on applicaan Annual Filing Season Program Re- the principal (the taxpayer).

tions for enrollment, and administering

cord of Completion to tax return precompetency testing and continuing edEnrolled agent: Any individual who is

parers who obtain a certain number of

ucation for designated groups.

licensed under the provisions of Treascontinuing education hours in preparaury Department Circular No. 230 to Practitioner: A practitioner is an indition for a specific tax year. See above

practice before the IRS.

vidual who is an attorney, CPA, enrolunder Annual Filing Season Program

(AFSP) and Directory of Federal Tax Federal tax matter: Any matter con- led agent, enrolled actuary, enrolled reReturn Preparers for more information. cerning the application or interpretation tirement plan agent, or Annual Filing

of (1) a revenue provision as defined in Season Program participant.

Attorney-in-fact: An agent authorized

section 6110(i)(1)(B) of the Internal

by a person under a power of attorney

Recognized representative: An indiRevenue Code; (2) any provision of

to perform certain act(s) or kind(s) of

vidual who is recognized to represent a

law impacting a person’s obligations

acts for that person.

taxpayer before the IRS.

under the internal revenue laws and

CAF number: The Centralized Au- regulations, including, but not limited to Unenrolled return preparer: An indithorization File number issued by the the person’s liability to pay tax or obli- vidual other than an attorney, CPA, enIRS to each representative whose gation to file returns; or (3) any other rolled agent, enrolled retirement plan

power of attorney, and each designee law or regulation administered by the agent, or enrolled actuary who for comwhose tax information authorization, IRS.

pensation prepares and signs a taxhas been recorded on the CAF system.

payer's

return as the preparer, or who

Fiduciary: Any trustee, executor, adprepares

a return but is not required

Centralized

Authorization

File ministrator, receiver, or guardian that (by the instructions to the return or reg(CAF) System: The computer file sys- stands in the position of a taxpayer and ulations) to sign the return. Some untem containing information regarding acts as the taxpayer, not as a repre- enrolled return preparers may hold anthe authority of individuals appointed sentative.

nual filing season program records of

under powers of attorney or persons

General power of attorney: A power completion. As of December 31, 2015,

designated under the tax information

of attorney that authorizes the attor- only AFSP record of completion holdauthorization system. This system

ney-in-fact to perform any and all acts ers are authorized to represent taxpaygives IRS personnel quicker access to

ers with returns prepared and signed

the taxpayer can perform.

authorization information.

after that date.

Government officer or employee:

Circular 230 individual: Generally,

An individual who is an officer or eman attorney, CPA, enrolled agent, enployee of the executive, legislative, or

rolled retirement plan agent, Annual

judicial branch of a state or of the UniFiling Season Program Record of

ted States Government; an officer or

employee of the District of Columbia; a

Member of Congress.

Page 16

Publication 947 (February 2018)

Index

To help us develop a more useful index, please let us know if you have ideas for index entries.

See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.

A

Actuaries 16

Annual Filing Season Program

(AFSP) 16

Annual Filing Season Program

Record of Completion 16

Appraisers 3

Assistance (See Tax help)

Associations 5

Attorney-in-fact 16

Attorneys 3, 16

Authorization letter 4

Authorizing a representative 7

C

CAF (See Centralized Authorization

File (CAF))

CAF number 4, 16

Centralized Authorization File

(CAF) 16

Certified public accountants

(CPAs) 3, 16

Circular 230 individual 16

Commissioner 16

Corporations 5

CPAs (See Certified public

accountants (CPAs))

D

Federal tax matter 16

Fiduciary 16

Form 2848 8, 9, 11

G

General power of attorney 16

Glossary 2, 16

Government officer and

employee 16

I

Identity theft 13

Inactive retirement status 5

Inactive roster 5

Incapacity or incompetency 8

Intermediate Service Providers 1

L

Limited power of attorney 16

Loss of eligibility 5

Failure to meet requirements 5

Low Income Taxpayer Clinic

student interns 3

N

Negotiation of taxpayer checks 6

Non-IRS power of attorney 8

Disbarment 5, 7

Disreputable conduct 7

Durable power of attorney 16

O

E

P

Enrolled actuaries 3

Enrolled agent 3, 5, 16

Enrolled retirement plan agent 3

F

FAX copies 10

Publication 947 (February 2018)

Office of Professional

Responsibility 2, 16

Partnership representatives 2

Partnerships 5

Power of attorney 7, 8, 10–12

Processing and handling 12

Representative 12

Practice before the IRS 3, 5

Practitioner 16

Processing a non-IRS power of

attorney 9

Protected communication:

Tax shelters 6

Publications (See Tax help)

R

Recognized representative 16

Representation outside the United

States 4

Representative designations 2

Rules of practice 6

Due diligence 6

Duties 6

Duty to advise 6

S

Special appearances 4

Students 5

Suspension 5, 7

T

Tax help 12

Termination 8

U

Unenrolled individuals 4

Employee 4

Family member 4

Fiduciary 4

Individual 4

Officer 4

Partner 4

Unenrolled return preparer 3, 16

W

Where to file 10

Page 17