What Is IRS Form 2848?

Form 2848, Power of Attorney and Declaration of
Representative, authorizes a named eligible individual
to represent you before the IRS for the tax matters
and periods specified on the form.

An Enrolled Agent is eligible to represent taxpayers
in IRS administrative matters, including examinations,
collections, and appeals. The authorization names the
individual representative rather than simply
appointing an accounting firm.

The current form and instructions are available on the

IRS Form 2848 information page
.

What Can an Authorized Representative Do?

Subject to the form’s scope, restrictions, and applicable
rules, an authorized representative may:

• Obtain and review confidential IRS information
  for the covered matters.
• Communicate with IRS personnel about your case.
• Present facts, supporting records, and arguments
  concerning the tax issue.
• Discuss and pursue appropriate administrative
  resolution options.
• Perform authorized acts and sign certain
  case-related documents.

The engagement agreement and Form 2848 serve different
purposes. The engagement defines the services the
firm has agreed to perform. Form 2848 establishes
the representative’s authority before the IRS.

Why the Tax Matters and Periods Must Be Specific

The authorization must identify the matter, applicable
tax form, and relevant years or periods. General
descriptions such as “all taxes” or “all years”
are not a substitute for the required entries.

An authorization covering individual income tax does
not automatically cover a corporation’s payroll tax
account or a separate personal penalty assessment.
The scope should match the actual issue being handled.

This is especially important when a business owner
has both personal and business tax problems.
Those matters may involve different taxpayers,
tax forms, and reporting periods.

Form 2848 Versus Form 8821

Form 2848 Authorizes Representation

This form appoints an eligible individual to act
as your representative for the specified IRS matters.

Form 8821 Authorizes Access to Tax Information

Form 8821 permits an authorized person or organization
to inspect or receive specified tax information.
It does not, by itself, authorize representation
before the IRS.

Information access and authority to advocate in a case
are different permissions. The appropriate authorization
depends on the work being performed.

What Form 2848 Does Not Automatically Do

It Does Not Stop Collection or Extend an Appeal Deadline

Signing or submitting Form 2848 does not itself release
a levy, remove a lien, or extend a deadline for
requesting an appeal.

If your case involves a collection notice, review our

IRS collection appeals guide

to understand why the notice and hearing procedure
require separate attention.

It Does Not Generally Authorize Signing Your Income Tax Return

Authority to sign an income tax return is subject to
specific requirements and limited circumstances.
A standard representation authorization should not
be treated as permission for someone to sign every
return on your behalf.

It Does Not Authorize Negotiating Your Tax Refund Payment

The representative is not authorized to endorse or
negotiate a government tax refund payment or direct
that payment into an account controlled by the
representative or associated firm.

Do Both Spouses Need a Separate Form?

Yes. When both spouses want representation concerning
a jointly filed return, each spouse must execute
a separate Form 2848, even when appointing the
same representative.

One spouse’s authorization does not automatically
appoint a representative for the other spouse.

What Happens After You Sign?

The authorization must be submitted using an appropriate
IRS method. Available processes include Tax Pro Account
and applicable form submission methods. Signature
and submission requirements depend on the method used.

IRS processing and recognition of the authorization
may take time. Signing the form should not be treated
as confirmation that every IRS system already
reflects the appointment.

If notices are to be copied to the representative,
the appropriate notice-copy designation should
be completed. You may still receive IRS correspondence
and should promptly share new notices with the
professional handling your case.

Can You Change or Revoke the Authorization?

You can revoke an authorization, and a representative
can withdraw. The IRS has procedures for documenting
and submitting those changes.

A new Form 2848 covering the same matters and periods
generally revokes an earlier authorization unless
the applicable retention requirements are satisfied.
Tell your new representative about any existing
authorizations so the transition can be coordinated.

Questions About Authorizing IRS Representation

Can I Authorize Someone Who Did Not Prepare My Return?

Yes. An eligible professional’s representation rights
are not necessarily limited to returns they prepared.
Enrolled Agents can represent taxpayers in IRS
administrative matters involving another preparer’s work.

Does the Form Cover Every Future Tax Year?

No. The authorization must identify the relevant
years or periods. IRS rules also limit which future
periods can be recorded in its authorization system.

Do I Still Have Responsibilities After Appointing a Representative?

Yes. You remain responsible for your tax obligations,
providing accurate information, reviewing requested
documents, and meeting the requirements that apply
to your case.

Start With the IRS Issue You Need Help Resolving

Polaris Tax & Accounting reviews the tax issue,
relevant periods, and proposed engagement before
arranging the authorization needed for the work.

Our services include

IRS representation for Davie taxpayers

and

IRS representation for Sunrise taxpayers
,
along with support for clients in other locations.

Request a consultation about IRS representation

or call
704-947-3178.
If a notice has a response deadline, include that
date in your initial inquiry.