Specific Use

DEFINITION of 'Specific Use'

A specific purpose for a power of attorney with the IRS that is not recorded on the centralized authorization file. Specific issues requiring powers of attorney include civil penalties, recovery of trust funds, private letter rulings, EIN applications and other tax and accounting related issues. Other specific uses deal with verifying taxpayer information, deceased taxpayers and small business elections.

BREAKING DOWN 'Specific Use'

The IRS does not record a power of attorney for a specific use, so the representative with the power of attorney must bring it to every meeting with the IRS. Specific use requests may be made using form 8821. For more information, see IRS pub. 947.