IRS Power of Attorney – Form 2848
FORM 2848
If your organization will be represented by a third party, whether in person or by correspondence, you must file a power of attorney specifically authorizing the individual to represent your organization. Form 2848, Power of Attorney and Declaration of Representative, may be used for this purpose.
FORM 8821
If you want the third party to be able to receive information about your case, but not to represent you, you may use Form 8821, Tax Information Authorization, instead of Form 2848.
Use Form 2848 to authorize an individual to represent you before the IRS. The individual you authorize must be an individual eligible to practice before the IRS. Eligible individuals are listed in Part II, Declaration of Representative, items a-r. You may authorize a student who works in a qualified Low Income Taxpayer Clinic (LITC) or Student Tax Clinic Program (STCP) to represent you under a special order issued by the Office of Professional Responsibility, see the instructions for part II, later. Your authorization of an eligible representative will also allow that individual to receive and inspect your confidential tax information. See the instructions for line 7.
Use Form 8821, Tax Information Authorization, if you want to authorize an individual or organization to receive or inspect your confidential tax return information, but do not want to authorize the individual or organization to represent you before the IRS. Use Form 4506T, if you want to authorize an individual or organization to receive or inspect transcripts of your confidential return information, but do not want to authorize the individual to represent you before the IRS. This form is often used by third parties to verify your tax compliance.
Use Form 56, Notice Concerning Fiduciary Relationship, to notify the IRS of the existence of a fiduciary relationship. A fiduciary (trustee, executor, administrator, receiver, or guardian) stands in the position of a taxpayer and acts as the taxpayer, not as a representative. If a fiduciary wishes to authorize an individual to represent or perform certain acts on behalf of the entity, the fiduciary must file a power of attorney that names the eligible individual(s) as representative(s) for the entity. Because the fiduciary stands in the position of the entity, the fiduciary signs the power of attorney on behalf of the entity.
Authorizing someone to represent you does not relieve you of your tax obligations.