Looking for a Form 2848 Templates? Download it for free!

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Revocation of Power of Attorney/

If Form 2848 is for a specific use, mail or fax it to the office

handling the specific matter. For more information on specific use,

Withdrawal of Representative

see the instructions for line 4.

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Your representative may be able to file Form 2848 electronically

If you want to revoke an existing power of attorney and do not want

via the IRS website. For more information, go to

IRS.gov

and under

to name a new representative, or if a representative wants to

the Tax Professionals tab, click on e-services — for Tax Pros. If

withdraw from representation, mail or fax a copy of the previously

you complete Form 2848 for electronic signature authorization, do

executed power of attorney to the IRS, using the Where To File

not file Form 2848 with the IRS. Instead, give it to your

Chart, or if the power of attorney is for a specific matter, to the IRS

representative, who will retain the document. When a power of

office handling the matter. If the taxpayer is revoking the power of

attorney is mailed or faxed to the IRS using the Where To File

attorney, the taxpayer must write “REVOKE ” across the top of the

Chart, the power of attorney will be recorded on the CAF. Unless

first page with a current signature and date below this annotation. If

when the power of attorney is revoked or withdrawn earlier, a

the representative is withdrawing from the representation, the

power of attorney recorded on the CAF generally will be deleted

representative must write “WITHDRAW ” across the top of the first

from the CAF seven years after it is first recorded. However, you

page with a current signature and date below this annotation. If you

do not have a copy of the power of attorney you want to revoke or

may re-establish the record of the authorization for representation

by resubmitting the power of attorney to the IRS using the Where

withdraw, send a statement to the IRS. The statement of revocation

To File Chart. In the case of a power of attorney held by a student

or withdrawal must indicate that the authority of the power of

of an LITC or an STCP, the CAF record will be deleted 130 days

attorney is revoked, list the matters and periods, and must be

signed and dated by the taxpayer or representative as applicable. If

after it is received and you generally must submit a new power of

the taxpayer is revoking, list the name and address of each

attorney to the IRS if you want to authorize the same student or

recognized representative whose authority is revoked. When the

another student of an LITC or an STCP to represent you.

taxpayer is completely revoking authority, the form should state

“remove all years/periods” instead of listing the specific tax matter,

Authority Granted

years, or periods. If the representative is withdrawing, list the name,

Except as specified below or in other IRS guidance, this power of

TIN, and address (if known) of the taxpayer.

attorney authorizes the listed representative(s) to receive and

Substitute Form 2848

inspect confidential tax information and to perform all acts (that is,

sign agreements, consents, waivers or other documents) that you

The IRS will accept a power of attorney other than Form 2848

can perform with respect to matters described in the power of

provided the document satisfies the requirements for a power of

attorney. However, this authorization, does not include the power to

attorney. See Pub. 216, Conference and Practice Requirements,

receive a check issued in connection with any liability for tax or any

section 601.503(a). These alternative powers of attorney cannot,

act specifically excluded on line 5 of the power of the attorney.

however, be recorded on the CAF unless a completed Form 2848

Additionally, unless specifically provided in the power of attorney,

is attached. See Instruction to Line 4 for more information. You are

this authorization does not include the power to substitute another

not required to sign the Form 2848 when it is attached to an

representative or add another representative, the power to sign

alternative power of attorney that has been signed by you, but your

certain returns or the power to execute a request for disclosure of

representative must sign the Declaration of Representative on the

tax returns or return information to a third party. See instructions to

Form 2848. See Pub. 216, Conference and Practice Requirements,

line 5 for more information regarding specific authorities.

section 601.503(b)(2).

Note. The power to sign tax returns only may be granted in limited

Representative Address Change

situations. See instructions to line 5 for more information.

If the representative’s address has changed, a new Form 2848 is

not required. The representative can send a written notification that

Special rules for registered tax return preparers

includes the new information and the representative’s signature to

and unenrolled return preparers

the location where the Form 2848 was filed.

Registered tax return preparers and unenrolled return preparers

Additional Information

may only represent taxpayers before revenue agents, customer

service representatives, or similar officers and employees of the

Additional information concerning practice before the IRS may be

Internal Revenue Service (including the Taxpayer Advocate

found in:

Service) during an examination of the taxable period covered by the

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Treasury Department Circular No. 230, Regulations Governing

tax return they prepared and signed. Registered tax return

the Practice before the Internal Revenue Service (Circular 230),

preparers and unenrolled return preparers cannot represent

and

taxpayers, regardless of the circumstances requiring

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Pub. 216, Conference and Practice Requirements.

representation, before appeals officers, revenue officers, counsel or

similar officers or employees of the Internal Revenue Service or the

For general information about taxpayer rights, see Pub. 1, Your

Department of Treasury. Registered tax return preparers and

Rights as a Taxpayer.

unenrolled return preparers cannot execute closing agreements,

extend the statutory period for tax assessments or collection of tax,

execute waivers, execute claims for refund, or sign any document

Specific Instructions

on behalf of a taxpayer.

A registered tax return preparer is an individual who has passed

Part I. Power of Attorney

an IRS competency test. A registered tax return preparer may

prepare and sign Form 1040 series tax returns as a paid return

preparer. An unenrolled return preparer is an individual other than

Line 1. Taxpayer Information

an attorney, CPA, enrolled agent, enrolled retirement plan agent,

Enter the information requested about you. Do not enter information

enrolled actuary, or registered tax return preparer who prepares

about any other person, including your spouse, except as stated in

and signs a taxpayer’s return as the preparer, or who prepares a

the specific instructions below.

return but is not required (by the instructions to the return or

Individuals. Enter your name, social security number (SSN),

regulations) to sign the return.

individual taxpayer identification number (ITIN), and/or employer

If a registered tax return preparer or an unenrolled return

identification number (EIN), if applicable, and your street address or

preparer does not meet the requirements for limited representation,

post office box. Do not use your representative’s address or post

you may authorize the unenrolled return preparer to inspect and/or

office box for your own. If you file a tax return that includes a sole

receive your taxpayer information, by filing Form 8821. Completing

proprietorship business (Schedule C) and the matters that you are

the Form 8821 will not authorize the unenrolled return preparer to

authorizing the listed representative(s) to represent you include

represent you. See Form 8821.

your individual and business tax matters, including employment tax

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Instructions for Form 2848 (Rev. 3-2012)

Instructions For Form 2848 - Power Of Attorney And Declaration Of Representative - 2012 Page 2

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