Form 8821/2848 - Tax Information Authorization - Power Of Attorney And Declaration Of Representative
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13Contents
Department of the Treasury
Internal Revenue Service
Important Reminders................................................
1
Cat. No. 13392P
Introduction................................................................
2
Publication 947
Practice Before the IRS ............................................
2
(Rev. Apr. 96)
What Is Practice Before the IRS ............................
2
Who Can Practice Before the IRS..........................
2
Practice
Representation Outside the United
States.............................................................
3
Commissioner’s Special Authorization .............
3
Before
Who Cannot Practice..............................................
3
How an Individual Becomes Enrolled ....................
4
What Are the Rules of Practice ..............................
4
the IRS and
Duties ..................................................................
4
Restrictions .........................................................
4
Power of
Disreputable Conduct ........................................
5
Reprimands, Disbarments, and
Suspensions..................................................
5
Attorney
Authorizing a Representative .................................
5
What Is a Power of Attorney...................................
5
When a Power of Attorney Is Required .................
6
Form Required....................................................
6
Preparation of Form -- Helpful Hints .................
7
Where To File a Power of Attorney ...................
8
When a Power of Attorney Is Not Required ..........
8
How To Fill Out Form 2848..................................... 10
What Happens to the Power of Attorney When
Filed..................................................................... 10
Processing and Handling ................................... 10
Dealing With the Representative....................... 13
Glossary ...................................................................... 13
Important Reminders
Form 8821, Tax Information Authorization, can be used
only to authorize disclosure of tax information to a third
party. See When a Power of Attorney Is Not Required,
later. To appoint a representative, use Form 2848,
Power of Attorney and Declaration of Representative.
Non-IRS Powers of Attorney. The rules now provide
that a general, a durable, or even a limited power of at-
torney will be accepted by the Internal Revenue Service
(IRS) if it satisfies the same requirements as does Form
2848. If the non-IRS power of attorney does not contain
all the required information, the attorney-in-fact ap-
pointed by the non-IRS power of attorney may be able to
add the missing information by attaching a Form 2848.
See Non-IRS Powers of Attorney, later.
Facsimile copies. The IRS will accept a copy of a
power of attorney that is submitted by facsimile trans-
mission (FAX) if the appropriate IRS office is equipped to
receive it.
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