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the tax form number column. You do not have to enter the specific

attorney is being filed pursuant to Treasury regulations section

penalty.

1.6012-1(a)(5), which requires a power of attorney to be attached to

a return if a return is signed by an agent by reason of [enter the

Note. If the taxpayer is subject to penalties related to an

specific reason listed under (a), (b), or (c) under Authority to sign

individual retirement account (IRA) (for example, a penalty for

your return, earlier]. No other acts on behalf of the taxpayer are

excess contributions), enter “IRA civil penalty” on line 3.

authorized.’’

Line 4. Specific Uses Not Recorded on CAF

Authorizing an agent. To authorize an agent you must do all

Generally, the IRS records powers of attorney on the CAF system.

four of the following:

The CAF system is a computer file system containing information

1. Complete lines 1-3.

regarding the authority of individuals appointed under powers of

2. Check the box on line 4.

attorney. The system gives IRS personnel quicker access to

3. Write the following statement on line 5:

authorization information without requesting the original document

“This power of attorney is being filed pursuant to Treasury

from the taxpayer or representative. However, a specific-use power

regulations section 1.6012-1(a)(5), which requires a power of

of attorney is a one-time or specific-issue grant of authority to a

attorney to be attached to a return if a return is signed by an agent

representative or is a power of attorney that does not relate to a

by reason of [enter the specific reason listed under (a), (b), or (c)

specific tax period (except for civil penalties) that is not recorded in

under Authority to sign your return, earlier]. No other acts on behalf

the CAF. Examples of specific issues include but are not limited to

of the taxpayer are authorized.”

the following:

4. Sign and date the form. If your return is electronically filed,

•

Requests for a private letter ruling or technical advice,

your representative should attach Form 2848 to Form 8453, U.S.

•

Applications for an EIN,

Individual Income Tax Transmittal for an IRS e-file Return, and

•

Claims filed on Form 843, Claim for Refund and Request for

send to the address listed in the instructions for Form 8453. If you

Abatement,

file a paper return, Form 2848 should be attached to your return.

•

Corporate dissolutions,

See the instructions for line 7 for more information on signatures.

•

Circular 230 Disciplinary Investigations and Proceedings,

The agent does not complete Part II of Form 2848.

•

Requests to change accounting methods or periods,

•

Applications for recognition of exemption under sections

Other. List any other acts you want your representative to be

501(c)(3), 501(a), or 521 (Forms 1023, 1024, or 1028),

able to perform on your behalf.

•

Request for a determination of the qualified status of an

Tax matters partner. The tax matters partner (TMP) (as defined

employee benefit plan (Forms 5300, 5307, 5316, or 5310),

in section 6231(a)(7)) is authorized to perform various acts on

•

Application for Award for Original Information under section

behalf of the partnership. The following are examples of acts

7623,

performed by the TMP that cannot be delegated to the

•

Voluntary submissions under the Employee Plans Compliance

representative:

Resolution System (EPCRS), and

•

Binding nonnotice partners to a settlement agreement under

•

Freedom of Information Act requests.

section 6224 and, under certain circumstances, binding all partners

Check the box on line 4 if the power of attorney is for a use that

to a settlement agreement under Tax Court Rule 248 and

will not be listed on the CAF. If the box on line 4 is checked, the

•

Filing a request for administrative adjustment on behalf of the

representative should mail or fax the power of attorney to the IRS

partnership under section 6227.

office handling the matter. Otherwise, the representative should

Check the box for deletions and list the act or acts you do not

bring a copy of the power of attorney to each meeting with the IRS.

want your representative to perform on your behalf.

A specific-use power of attorney will not revoke any prior powers

of attorney recorded on the CAF or provided to the IRS in

Line 6. Retention/Revocation of Prior Power(s)

connection with an unrelated specific matter.

of Attorney

Line 5. Acts Authorized

If this power of attorney is filed on the CAF system, it generally will

revoke any earlier power of attorney previously recorded on the

Use line 5 to modify the acts that your named representative(s) can

system for the same matter. If this power of attorney is for a specific

perform. Check the box for the acts authorized that you intend to

use or is not filed on the CAF, this power of attorney only will

authorize or specifically not authorize your representative to

revoke an earlier power of attorney that is on file with the same

perform on your behalf. In the space provided, describe any

office and for the same matters. For example, you previously

specific additions or deletions.

provided the IRS’s Office of Chief Counsel with a power of attorney

Substituting or adding a representative . Your representative

authorizing Attorney A to represent you in a PLR matter. Now,

cannot substitute or add another representative without your written

several months later you decide you want to have Attorney B

permission unless this authority is specifically delegated to your

handle this matter for you. By providing the IRS’ Office of Chief

representative on line 5. If you authorize your representative to

Counsel with a power of attorney designating Attorney B to handle

substitute another representative, the new representative can send

the same PLR matter, you are revoking the earlier power of

in a new Form 2848 with a copy of the Form 2848 you are now

attorney given to Attorney A. If you do not want to revoke any

signing attached and you do not need to sign the new Form 2848.

existing power(s) of attorney check the box on this line and attach a

Disclosure of returns to a third party. A representative cannot

copy of the power(s) of attorney. The filing of a Form 2848 will not

execute consents that will allow the IRS to disclose your tax return

revoke any Form 8821 that is in effect.

or return information to a third party unless this authority is

specifically delegated to the representative on line 5.

Line 7. Signature of Taxpayer(s)

Authority to sign your return. Treasury regulations section

Individuals. You must sign and date the power of attorney. If a

1.6012-1(a)(5) permits another person to sign a return for you only

joint return has been filed, your spouse must execute his or her

in the following circumstances:

own power of attorney on a separate Form 2848 to designate a

(a) Disease or injury,

representative.

(b) Continuous absence from the United States (including Puerto

Corporations or associations. An officer having authority to bind

Rico), for a period of at least 60 days prior to the date required by

the taxpayer must sign.

law for filing the return, or

Partnerships. All partners must sign unless one partner is

other good cause.

authorized to act in the name of the partnership. A partner is

Authority to sign your income tax return may be granted to (1) your

authorized to act in the name of the partnership if, under state law,

representative or (2) an agent (a person other than your

the partner has authority to bind the partnership. A copy of such

representative).

authorization must be attached. For purposes of executing Form

Authorizing your representative. Check the box on line 5

2848, the TMP is authorized to act in the name of the partnership.

authorizing your representative to sign your income tax return and

However, see Tax matters partner, earlier. For dissolved

include the following statement on the line provided: ‘‘This power of

partnerships, see 26 CFR 601.503(c)(6).

-4-

Instructions for Form 2848 (Rev. 3-2012)

Instructions For Form 2848 - Power Of Attorney And Declaration Of Representative - 2012 Page 4

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