Tax Returns
Form 2848: Power of Attorney and Declaration of Representative
Authorizes an individual to represent a taxpayer before the IRS, including the ability to receive confidential information, sign agreements, and advocate on behalf of the taxpayer.
Who Files This Form?
Taxpayers who want to designate a representative (attorney, CPA, enrolled agent) to act on their behalf before the IRS.
Key Fields
- Taxpayer information
- Representative information
- Tax matters
- Tax form number
- Tax periods
- Acts authorized
Filing Deadlines
Late Filing Penalty
No penalty for the form itself; penalties apply for practicing before the IRS without proper authorization.
Related Forms
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