Form 2848: Power of Attorney and Declaration of Representative


DEFINITION of 'Form 2848: Power of Attorney and Declaration of Representative'

A tax form distributed by the Internal Revenue Service (IRS) that allows a taxpayer to identify another individual as representative for them before the IRS. It gives a third party the authority to sign documents requesting additional time to assess the tax obligation, as well as agree to a tax adjustment. Providing the representative with the power of attorney does not, however, relieve the taxpayer of any tax liability.

In order to represent a taxpayer the representative must be authorized to practice in front of the IRS. Authorized individuals include attorneys, CPAs and enrolled agents.

BREAKING DOWN 'Form 2848: Power of Attorney and Declaration of Representative'

When a taxpayer permits a representative to represent him or her in front of the IRS, the taxpayer is also granting that individual access to tax information that is typically confidential. Form 8821 can be filed by the taxpayer who wishes to provide a third party access to the his or her confidential tax return, but does not want that person to be a representative in front of the IRS.

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