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## Record

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

## Text

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

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Source: Frix Law Library, https://www.frixlaw.com/law-library/documents/agency%3Airs%3Ad091b8c806637dae. Public record. Not legal advice.