Power of Attorney (Tax)

Definition

A legal authorization that allows a CPA, attorney, or other tax professional to represent a taxpayer before the IRS and act on their behalf in correspondence, negotiations, and proceedings. It is typically established using IRS Form 2848 and must be on file before a representative can legally respond to or discuss a taxpayer's account with the IRS. Without a valid power of attorney, a practitioner cannot receive confidential taxpayer information or submit correspondence on a client's behalf.