Form 2848, Power of Attorney and Declaration of Representative

Use Form 2848 to authorize an individual to represent you before the IRS. The individual you authorize must be a person eligible to practice before the IRS.

Your authorization of a qualifying representative will also allow that individual to receive and inspect your confidential tax information.

Form 2848 authorizes the listed representative to request and inspect confidential tax information and to perform all acts (that is, sign agreements, consents, waivers or other documents) that you can perform with respect to matters described in the power of attorney. Representatives are not authorized to 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 representative or any firm or other entity with whom the representative is associated) issued by the government in respect of a federal tax liability.

For additional information concerning practice before the IRS, see: Treasury Department Circular No. 230, Regulations Governing Practice before the Internal Revenue Service (Circular 230), and Pub. 216, Conference and Practice Requirements. For general information about taxpayer rights, see Pub. 1, Your Rights as a Taxpayer, or visit IRS.gov/TBOR.

For more help with tax topics please visit our Tax Help Page.

source: https://www.irs.gov