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.

RELATED TERMS
  1. IRS Publication 556: Examination ...

    A document published by the Internal Revenue Service (IRS) that ...
  2. IRS Publication 594

    A document published by the Internal Revenue Service (IRS) that ...
  3. Form 4506

    A tax form distributed by the Internal Revenue Service (IRS) ...
  4. Appeals Conference

    A conference that a taxpayer can request with the Internal Revenue ...
  5. IRS Publication 538

    A document published by the Internal Revenue Service (IRS) that ...
  6. IRS Publication 1

    A document published by the Internal Revenue Service that identifies ...
Related Articles
  1. Personal Finance

    IRS Asset Seizures: Could It Happen To You?

    If you can't pay your taxes, know that the IRS has many avenues for collecting what you owe.
  2. Personal Finance

    Explaining Tax Returns

    A tax return is the form or forms used to file income taxes with the IRS.
  3. Personal Finance

    What's IRS Form 2848 Used For?

    It's a power of attorney tax form and here's what it can, and cannot, do.
  4. Personal Finance

    New Tax Rules Target The Top Tax Bracket

    The American Taxpayer Relief Act brings about new tax rules for the wealthy that people such as Warren Buffett have been calling for over the last few years.
  5. Professionals

    Getting A Job As The Tax Man

    If you'd like the IRS to pay you some money for a change, consider a career working in taxes.
  6. Personal Finance

    Match Your Tax Preparer to Your Tax Picture

    A tax pro can not only minimize the taxes you pay on tax day but may be able to help with other tax matters. Here's how to find the right one for you.
  7. Personal Finance

    How The IRS Works: Functions & Audits

    Even the most enlightened citizen curses taxes, possibly while simultaneously acknowledging that they're the price of a civilized society.
  8. Financial Advisor

    Federal Tax Brackets

    Why do we have income tax brackets? What do they do for us? Read this to understand the basics and where to find your own bracket.
  9. Personal Finance

    Give Your Taxes Some Credit

    A few tax credits can greatly increase the amount of money you get back on your return.
  10. Investing

    The Truth About IRS Tax Settlement Firms

    These companies claim that they can reduce or even eliminate what you owe to the IRS. Find out the facts behind this alluring fiction.
RELATED FAQS
  1. What’s the difference between IRS Forms 1040 and 1040EZ?

    Though very similar, the differences between the 1040 and 1040EZ Forms are significant when it comes to filing your tax return. ... Read Answer >>
  2. Can the IRS audit you after a refund?

    Learn how the U.S. Internal Revenue Service (IRS) can conduct a tax audit even after a taxpayer was issued a tax refund in ... Read Answer >>
  3. What's the difference between a tax rate and a tax bracket?

    These two terms are often incorrectly used interchangeably. Find out the difference between your tax rate and your tax bracket. ... Read Answer >>
  4. Are progressive taxes ever more unfair that flat taxes?

    Learn more about progressive taxes and flat taxes. Find out why progressive taxes may be unfair for many taxpayers and why ... Read Answer >>
  5. Is there any way to opt out of paying Social Security?

    Understand more about the purpose of the Social Security system and learn which groups of taxpayers are automatically exempt ... Read Answer >>
  6. Are IRS penalties tax deductible?

    Learn about penalties assessed by the U.S. Internal Revenue Service and how the IRS does not taxpayers to deduct them on ... Read Answer >>
Trading Center