Small Business/Self-Employed
Small Business/Self-Employed Topics
IRS Resources
Common Reasons for Power of Attorney (POA) Rejection |
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Form 2848
- Missing Representative and/or Taxpayer signatures or signature dates.
Page 4 of Form 2848 Instructions gives requirement for the signature and date.
- Line 3. Tax Matters
Non- specific identification of tax periods (tax matters), i.e. generalizations.
Example: All Years, All future periods
Page 2 of Instructions outlines several acceptable entries for the tax matters field.
Example: 2000 through 2002 or 2000 – 2002 or 2000,2001,2002
- If Box 4 is checked. Specific Use Not Recorded on CAF
We will attempt contact with the taxpayer to verify specific use intent. If unable to make phone contact, form will be rejected back for clarification.
- Line 6. Receipt of Refund Checks
The name of the person authorized to receive refund checks is listed and the initials of the taxpayer(s) are not present.
- If Box 8 is checked. Retention/Revocation of Prior Power(s) of Attorney
Forms are submitted with Box 8 checked, however, no copy of the power of attorney is attached to identify the representative that is being retained. The revocation has the same years, periods and tax matters as authorized on CAF.
- No designation shown.
- No jurisdiction shown, applicable for designations A, B, C or G.
- Title of employee of company being authorized not indicated.
Form 8821
- Missing taxpayer signature and/or date.
Page 4 of Form 8821 Instructions give requirement for the signature and date.
- Non- specific identification of tax periods (tax matters), generalizations.
Example: All Years, All future periods
- Incorrect EIN/SSN for taxpayer or business (and we are unable to identify/verify it through our records).
Form 706
- No representative signature and/or date.
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